Section 9
To Furnish Bail/security For Appeal And Time-limit
9. To furnish bail/security for appeal and time-limit:
(1)12 Notwithstanding anything contained in the prevailing law, in making an appeal to the tribunal or Court of Appeal13 under this Act, no appeal shall lie without furnishing a bail/security as follows:
(a) In the case of assessment of tax having been made, Fifty percent amount of the assessed tax, and in the
case of a fine imposed, the amount equal to the fine and in the case of both assessment of tax and
imposition of fine, Fifty percent amount of the assessed tax and the amount of fine has to be furnished
with or paid to the office specified by the officer who has made such assessment or imposed such fine,
(b) In the case of assessment of customs duty or excise duty having been made, the amount of the assessed
customs duty or excise duty, and in the case of a fine imposed, the amount equal to the fine and in the case
of both assessment of such duty and imposition of fine, both amounts have to be furnished with or paid to the
office specified by the officer who has made such assessment or imposed such fine.
(2)14……………………….
(3) If any goods taken in custody or confiscated in the course of trial and disposal of a case are perishable or the value of such goods may decrease owing to depreciation in the quality thereof, such goods shall be
auctioned in accordance with the prevailing Nepal law, the proceeds of auction shall be credited to the deposited account, and case disposed of based on the evidence. In the case of a motor vehicle or machinery, it may
be handed over to its owner upon taking a deposit, wealth bail or personal bail for its price.
(4)In filing an appeal to the tribunal under this Act, it has to be made within Thirty Five days after the date of knowledge of the decision made by the authority trying and disposing of the case originally or of the service of a notice thereof.
(1)12 Notwithstanding anything contained in the prevailing law, in making an appeal to the tribunal or Court of Appeal13 under this Act, no appeal shall lie without furnishing a bail/security as follows:
(a) In the case of assessment of tax having been made, Fifty percent amount of the assessed tax, and in the
case of a fine imposed, the amount equal to the fine and in the case of both assessment of tax and
imposition of fine, Fifty percent amount of the assessed tax and the amount of fine has to be furnished
with or paid to the office specified by the officer who has made such assessment or imposed such fine,
(b) In the case of assessment of customs duty or excise duty having been made, the amount of the assessed
customs duty or excise duty, and in the case of a fine imposed, the amount equal to the fine and in the case
of both assessment of such duty and imposition of fine, both amounts have to be furnished with or paid to the
office specified by the officer who has made such assessment or imposed such fine.
(2)14……………………….
(3) If any goods taken in custody or confiscated in the course of trial and disposal of a case are perishable or the value of such goods may decrease owing to depreciation in the quality thereof, such goods shall be
auctioned in accordance with the prevailing Nepal law, the proceeds of auction shall be credited to the deposited account, and case disposed of based on the evidence. In the case of a motor vehicle or machinery, it may
be handed over to its owner upon taking a deposit, wealth bail or personal bail for its price.
(4)In filing an appeal to the tribunal under this Act, it has to be made within Thirty Five days after the date of knowledge of the decision made by the authority trying and disposing of the case originally or of the service of a notice thereof.