Section 16
To Auction Off Land
(1) The Land Revenue Office 32 may Auction off as prescribed, the plot of land out of the land in respect whereof the land revenue specified in the inventory as referred to in Section 14, in order to recover the land revenue.
(2) 33 In cases where any land has to be auctioned it off pursuant to this Section, the act of such auction shall be started 34 from the month of
Mangsir (about mid November).
(3) If no one agrees to buy the land while auctioning it off pursuant to Sub-section (1), the ownership of such land shall devolve on Government of Nepal; and the land of which ownership has devolved on Government of Nepal may be sold and disposed off as prescribed. Provided that, in spite of devolution of ownership of such land on Government of Nepal, the tenancy right of the tenant over that land shall remain existing.
(4) Any amount remaining surplus by deducting the arrears of land revenue and a fee of Fifty percent thereof from the proceeds of the auction made under Sub section (1) shall be refunded to the concerned land holder.
(5) The monitoring of and other provisions vis-a-vis the land of which ownership has been devolved on Government of Nepal pursuant to Sub-section (3) shall be as prescribed pending the sale and disposal of that land.
(6)  Notwithstanding anything contained in this Section, in cases where the land revenue is paid from the Sixteenth day of Ashad (about last day of June) to the completion of auction sale of the land, the Land Revenue Office shall recover the land revenue as well as the fee to be set by Provided that, the land revenue shall be recovered by charging Thirty Five percent fee on the arrears of the land revenue prior to the commencement of this Sub-section.