In case where the Tax Officer has imposed a penalty and fine on any person under the Act, he/she has to give a time-limit of Thirty Five days to recover the amount of penalty and fine from such person; and in cases where no receipt of payment of the amount is not received even within that time-limit, the Revenue Office or the authority prescribed by Government of Nepal shall upon a notice given by the Tax Officer recover such amount by confiscating, if necessary, the property of such taxpayer in accordance with the
procedures mentioned in the prevailing Nepal law.