Section 1
Short Title, Extension And Commencement
1. Short Title, Extension and Commencement:
(1) This Act may be called as the “House and Land Tax Act, 2019 (1962)”.
(2) It shall extend all over Nepal and shall also apply to any person who is residing outside the Nepal and holds house and land in the Nepal.
(3) It shall be deemed to have been commenced since 9 th Shrawan 2019 (July 24, 1962).
(1) This Act may be called as the “House and Land Tax Act, 2019 (1962)”.
(2) It shall extend all over Nepal and shall also apply to any person who is residing outside the Nepal and holds house and land in the Nepal.
(3) It shall be deemed to have been commenced since 9 th Shrawan 2019 (July 24, 1962).