- Type
- Act
- Year
- २०२३ BS
- Status
- In force
- Category
- खण्ड ६: राजश्व तथा आर्थिक प्रशासन · Volume 6: Revenue and Financial Administration
- Official text
- Official page Official text (PDF)
- English translation
- Official English translation archived copy: the original page is no longer online
Includes amendments up to: 2066 BS. Translations may not include later amendments. The Nepali text is the authoritative law.
Analysis drawn from official reports, court rulings and published research, each cited. Figures are being double-checked against the source documents; corrections are welcome.
What does it do?
- The Act sets the procedure for collecting the water tax charged under other laws on household taps connected to the government's piped water supply. Every person with a tap registered in their name must pay the tax monthly, from the month of connection, by the end of the following month at the designated office; advance payment is allowed.सरकारले पाइपलाइनबाट वितरण गरेको पानीका लागि जडान गरिएका धारामा अन्य कानूनबमोजिम लाग्ने पानी कर उठाउने कार्यविधि यो ऐनले तोक्छ। आफ्नो नाममा धारा दर्ता भएका प्रत्येक व्यक्तिले जडान भएको महिनादेखि हरेक महिनाको कर अर्को महिनाभित्र तोकिएको कार्यालयमा बुझाउनुपर्छ; अग्रिम बुझाउन पनि पाइन्छ। Nepal Law Commission, Government of Nepal Sections 2–4, pp. 1–2
- Late payers pay a surcharge rising from 10% (within 15 days) to 100% of the tax (90 days to 6 months late). If tax and surcharge remain unpaid six months after the due date, the water supply is cut off, and arrears are recovered like government debts.म्याद नाघेपछि बुझाउनेले १५ दिनभित्र १० प्रतिशतदेखि ९० दिनपछि ६ महिनाभित्र शतप्रतिशतसम्म थप शुल्क तिर्नुपर्छ। म्याद नाघेको ६ महिनासम्म पनि कर र थप शुल्क नबुझाएमा पानी वितरण बन्द गरिन्छ, र बक्यौता सरकारी बाँकीसरह असुल गरिन्छ। Nepal Law Commission, Government of Nepal Sections 5–7, p. 3
- Tap ownership changes must be registered within a month (late applications can be fined up to Rs 10). No water tax is charged on taps in government buildings, public schools, hospitals, libraries, orphanages, religious places, rest houses, roadside and park taps, taps lent for public use, or others exempted by Gazette notice.धाराको हक सर्दा एक महिनाभित्र नामसारी गराउनुपर्छ (ढिलो भए रु. १० सम्म जरिवाना)। सरकारी भवन, सार्वजनिक शिक्षण संस्था, अस्पताल, पुस्तकालय, अनाथालय, धार्मिक स्थल, पाटीपौवा, बाटो वा पार्कका सार्वजनिक धारा, सार्वजनिक हितका लागि छाडिएका धारा र राजपत्रमा सूचना निकालेर छुट दिइएका धारामा पानी कर लाग्दैन। Nepal Law Commission, Government of Nepal Sections 8–9, pp. 3–4
- Using piped water from an unregistered connection to evade the tax can bring a fine of up to Rs 1,000 or three months' prison, ordered by the designated officer, with appeal to the Revenue Tribunal.कर छल्ने नियतले दर्ता नभएको जडानबाट पाइपको पानी उपभोग गरेमा तोकिएको अधिकारीको आदेशले रु. १,००० सम्म जरिवाना वा तीन महिनासम्म कैद हुन सक्छ, र राजस्व न्यायाधिकरणमा पुनरावेदन लाग्छ। Nepal Law Commission, Government of Nepal Sections 10–11, pp. 4–5
Gaps, loopholes and improvement ideas
None documented in the official reports we have reviewed so far.
Where does it conflict with other laws?
No conflict with another law is documented in the sources we have reviewed so far.