Rule 6
Valuation Of House And Land And Assessment Of Tax:
6. Valuation of house and land and assessment of tax:
(1) After receiving the statement of house and land of any taxpayer pursuant to Rule 3, the Tax Officer shall evaluate such house and land in accordance with Schedule (6) as per the valuation table published by Government of
Nepal pursuant to sub-rule (3) of Rule 5.
(2) In valuating any house and land purchased and sold upon registering the transfer deed, if the figure of the value indicated in the registration deed be higher than the valuation figure as referred to in sub-rule (1), not assessing the tax in the value ascertained pursuant to sub-rule (1), the figure of the registration value should be maintained
(authentic)
(3) After the Tax Officer has evaluated pursuant to sub-rule (1) he/she shall assess the figure of the tax as per that valuation. The Tax assessment order has to indicate brief description on how the tax has been assessed.
(1) After receiving the statement of house and land of any taxpayer pursuant to Rule 3, the Tax Officer shall evaluate such house and land in accordance with Schedule (6) as per the valuation table published by Government of
Nepal pursuant to sub-rule (3) of Rule 5.
(2) In valuating any house and land purchased and sold upon registering the transfer deed, if the figure of the value indicated in the registration deed be higher than the valuation figure as referred to in sub-rule (1), not assessing the tax in the value ascertained pursuant to sub-rule (1), the figure of the registration value should be maintained
(authentic)
(3) After the Tax Officer has evaluated pursuant to sub-rule (1) he/she shall assess the figure of the tax as per that valuation. The Tax assessment order has to indicate brief description on how the tax has been assessed.