Every landowner or every tenant shall deposit, or cause to be deposited, with the prescribed committee or association or authority the compulsory saving in kind at the prescribed rate of one main annual crop yield of the land that he/she owns or tills. Provided that:
(a) The ultimate responsibility of the saving to be so deposited with the prescribed committee or association or authority shall be of Government of Nepal. (b) The prescribed committee or association or authority may, if it considers necessary, require the deposit of saving in cash at the prescribed rate. In the case of a land growing cash crops other than foods, saving shall be deposited in cash at the prescribed rate. (c) Government of Nepal shall, by according priority to agricultural development and local agricultural needs, use, or cause to be used, the saving so collected, through such administration and in such manner as may be prescribed.