Rule 14
Realization Of Penalty And Fine :
14. Realization of penalty and fine :
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.
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.