Every person who has a water tap registered in his name shall pay, on a monthly basis, a water tax for water supply. An additional charge is due if the taxpayer defaults on payment of the tax. Section 8 provides for transfer of the water tap. Water taps in public use or for charitable purposes and those indicated by the Government, shall be exempted from paying the water tax. Section 10 prescribes penalties, whereas section 11 provides appeal against decisions to impose a fine. The Government may issue further rules for purposes of this Act. (13 sections)
Непал · 1966-09-25