Intro

Date of Authentication and Publication:
2019-09-29 (January 13, 1963)

Amendments:

1. Revenue Tribunal Act, 2031 (1974) – 2031-04-18 (August 2, 1974)
2. House and Land Tax (First Amendment) Act, 2036 (1979) – 2036-08-05 (November 21, 1979)
3. House and Land Tax (Second Amendment) Act, 2043 (1986) – 2043-06-16 (October 2, 1986)
4. Finance Related Some Nepal Acts Amendment Act, 2047 (1990) – 2047-08-27 (December 13, 1990)
5. Some Nepal Acts Amendments Act, 2063 – 2063-06-28 (October 14, 2006)

Act No. 31 of the year 2019 (1962)
An Act to Provide for Levying Tax on House and Land in Urban Areas

Preamble:

Whereas, it is expedient to levy tax on the house and land in the urban areas in order to increase national income for the development of the country;

Now, therefore, be it enacted by His Majesty King Mahendra Bir Bikram Shah Dev, pursuant to Article 93 of the Constitution of Nepal.