Part 1

1. Short Title, Extension, and Commencement:

1. This Act may be called the “House and Land Tax Act, 2019 (1962)”.
2. It shall extend all over Nepal and apply to any person residing outside Nepal who holds house and land in Nepal.
3. It shall be deemed to have commenced on 9th Shrawan 2019 (July 24, 1962).

2. Definition: Unless the subject or context otherwise requires, in this Act:

(a) “House and Land in the Urban Area” means any house situated in such urban area as specified by the Government of Nepal through a Notification published in the Nepal Gazette, and the land in cartilage (lagapat).

(b) Land in cartilage: Land in cartilage refers to the land where a house is situated and the land compounded with a fence or wall that is associated with (occupied by) that house. If not compounded, it refers to the land within the ceiling of land which a landowner may hold for a house and compound under the Lands Act, 2021 (1964).

(c) Tax: For the purposes of this Act, “tax” refers to the tax levied on house and land.

(d) “Tax Officer” denotes a Tax Officer, senior Tax Officer, or Chief Tax Officer appointed by the Government of Nepal. It also includes any other officer designated by the Government of Nepal as entitled to exercise the powers of the Tax Officer pursuant to this Act.

(e) “Prescribed” or “as prescribed” means prescribed or as prescribed in the Rules framed under this Act.