(1) The Government of Nepal may frame Rules for the dispatch of Cash on Delivery Postal Article from the posts.
(2) Without prejudice to the generality of the powers conferred by Sub-section (1), such Rules particularly may provide for any of the  following matters:-
(a) The types of postal articles that can be sent as Cash on Delivery.
(b) Unless the sender declares that the goods being sent is as per bona fide order he/she has received, no postal
article shall be allowed to be sent as Cash on Delivery.
(c) The amount to be recovered after the delivery of Cash on Delivery postal article is made.
(d) The format of description paper and time and mode of the payment of fee,
(e) In a case of fraudulent behaviour in the amount is recovered after the delivery of cash on Delivery postal
article, provision for the amount to be returned to the addressee.
(f) To fix the fee for the delivery of cash on delivery or on the amount to be paid for cash on delivery.
(3) The name of the post office designated for the posting of Cash on Delivery, the time frame and procedure to be followed for the posting and also the name of the post office designated for the delivery of Cash on
Delivery postal article, the time and procedure shall be as directed by the Director General from time to time.
(4) No complaints shall be filed or legal action shall be taken against the personnel of the Government of Nepal or the post office for any work he/she has performed or performed in good faith as prescribed in Rules
made pursuant to Clause (e) of Sub-section (2) of this Section.