This document outlines amendments made to laws related to land revenue in Nepal. It summarizes key provisions of the Land Revenue Act, including: 1. Giving authorities the power to extend deadlines for paying land revenue in situations where revenue has not been paid within the prescribed time period for many landholdings in a district or area. 2. Allowing the government to auction land and tenancies if revenue is still not paid by the extended deadline. 3. Procedures for handling tenancies and duties where revenue has not been paid, including provisions for the local development committee or municipality to take over the landholding or duty.

1. dfnkf]t -ljz]if Joj:yf_ P]g , @)!*
nfndf]x/ / k| sfzg ldlt
@)!*.$.!!
;+ zf] wg ug]{ P]g
!= dfnkf] t -ljz]i f Joj:yf_ -;+ zf] wg_ P]g , @)!( @)!(.^.!!
@= g]kfn P]g x? ;+ zf] wg ug]{, vf/] h ug]{ / k' gM Jojl:yt
u/L rfn" /fVg] P]g, @)!( @)!(.!@.#)
#= dfnkf] t -ljz]i f Joj:yf_ -bf] >f] ;+ zf] wg_ P]g, @)@) @)@).!!.!^
$= cy{ ;DaGwL s]x L g] kfn P]g ;+ zf] wg ug]{ P]g, @)$& @)$&.*.@&
@)!* ;fnsf] P]g g+=!%
dfnkf]t;DaGwL ljz]if Joj:yfsf] lgldQ ag]sf] P]g
k| :tfjgf M /} tL lhldbf/n] dfnkf] t a'´ fpg] Dofb yfKg] / yk Dofbleq dfnkf] t a'´ fpg]
/}tLsf] hUuf / lhldbf/sf] lhdLbf/L lnnfd ug]{ ljz]if Joj:yf ug'{ jf~5gLo ePsf] n],
>L % dxf/fhflw/fh dx] Gb| jL/ laqmd zfxb] jaf6 Ä g]kfnsf] ;+l jwfgsf] wf/f (# cg' ;f/
of] P]g agfOaS;]sf] 5 .
!= ;+lIfKt gfd, lj:tf/ / k|f/De M
-!_ of] P]gsf] gfd ædfnkf] t -ljz]i f Joj:yf_ P]g, @)!*Æ /x]s f]5 .
v
-@_ of] P]g g] kfn clw/fHoe/ nfu" x'g]5 .
-#_ of] P]g t' ?Gt k| f/De x'g] 5 .
@= kl/efiff M ljifo jf k| ;+un] csf]{ cy{ gnfu]df o; P]g df,–
-s_ ædfnkf] tÆ eGgfn] h' g ;' s} lsl;dsf] hUufsf] g] kfn sfg" g adf]l hd g] kfn
;/sf/df a'´ fpg' kg]{ gubL jf lhG;L ;D´g' k5{ .
-v_ æhUufÆ eGgfn] dfnkf] t nfu] s f] h'g ;' s} hUuf ;D´g' k5{ .
-u_ ælhldbf/LÆ eGgfn] lhldbf/L;fy /x] sf] lh/fot hUufnfO{ ;d] t hgfpF5 .
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g]kfn P] gx? ;+z f]w g ug]{, vf/] h ug]{ / k' gM Jojl:yt u/L rfn" /fVg] P] g, @)!( åf/f ;+zf] lwt .
dfnkf] t -ljz]i f Joj:yf_ -;+z f]w g_ P] g, @)!( åf/f ;+zf] lwt .

2. -3_ æs'g} hUufsf] ;DaGwdf /} tLÆ eGgfn] ;f] hUuf jfkt dfnfkf] t a'´ fpg]
/}tfg gDa/Ljfnf ;D´g' k5{ / gDa/Ljfnfsf] x}l ;otn] ;f] hUuf ef] u rng
ug]{ sfg"gL xsk| fKt JolQmnfO{ ;d] t hgfpF 5 .
-ª_ ædfn c8 8fÆ eGgfn] :yfgLo dfn c8 8f ;D´g' k5{ / of] zAbn] :yfgLo
u'7L c8 8fx?nfO{ ;d] t hgfpF 5 .
`
-r_ ælhDdfjfnL jf tfn'sbf/L d' v]nLÆ eGgfn] lhDdfjnL jf tfn'sbf/L d' v]nL
u/] jfkt vfg kfpg] vfGuLsf] abnf vfO{ cfPsf] v] t hUufnfO{ ;d] t
hgfpF 5 .
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#= dfnkf]t a'´fpg] Dofb yfKg] clwsf/ M dfnkf] t a'´fpg] c;" n ug]{ af/] dfn
c8 8f lhldbf/L, k6jf/L, lhDdfjn / tfn'Sbf/ -d' v]nL_ x?sf gfpF df ePsf]
;jfnx?df tf]lsPsf] Doflbleq s' g} ;fn dfnkf] t a'´fpg g;lsg] kl/l:ylt ;a}
lhNnfx? jf s' g} vf; lhNnf jf To;sf] s' g} vf; If] qdf cfPsf] 5 eGg] b] v]df
g]kfn ;/sf/n] ;do ;dodf g] kfn /fhkqdf ;" rgf k|s flzt u/L To:tf] ;a}
lhNnfx? jf s'g} vf; lhNnf jf To;sf] s' g} vf; If] qdf dfnkf] t a'´ fpg] c;" n
ug]{ Dofb a9fpg ;Sg]5 .
0
$= hUuf lhldbf/L lnnfd u/fpg] clwsf/ M
-!_ dfnkf] t a'´ fpg] Dofb yklPsf] df ;f] yk Dofbleq klg dfnkf]t ga'´ fO{
afF sL /fVg] /} tLsf] hUuf / lhldbf/sf] lhldbf/L g] kfn ;/sf/n] h' g ;'s}
avt klg lnnfd u/fpg ;Sg] 5 .
-@_ pkbkmf -!_ adf]l hd s'g} hUuf jf lhldbf/L lnnfd ug]{ u/fpg] u/L g] kfn
;/sf/n] cfb]z hf/L u/]s f] df ;f] hUuf jf lhldbf/L lnnfd ubf{ dfnkf] t
a'´fpg] yk Dofb e'StfgL ePsf] qmd}l ;t % lbg kl5;Dd /}tLsf] hUufnfO{
/ & lbg kl5;Dd lhldbf/LnfO{ lnnfd u/fOg] 5 . t/ ;f] adf]l hd lnnfd
ug]{ % lbg / & lbgsf] DofbnfO{ g] kfn ;/sf/n] ;do ;dodf g]kfn
/fhkqdf ;" rgf k| s flzt u/L yk klg ug{ ;Sg] 5 .
`
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dfnfkf]t -ljz]i f Joj:yf_ -;+zf] w g_ P] g, @)!( åf/f yk .
0
dfnfkf]t -ljz]i f Joj:yf_ -;+zf] w g_ P] g, @)!( åf/f ;+zf] lwt .
bf]>f] ;+zf] wgåf/f ;+zf] lwt .

3. f
$s= ;sf/ gePsf] lhldbf/L / a]dfv gePsf] lhDdfjnL / tfn"sbf/L -d'v]n L_ ;DaGwL
Joj:yf M
-!_ dfnkf] t a] d fv gu/] jfkt sfg" g adf]l hd s'g} lhldbf/L lnnfd a9fa9
x'Fbf s;} n] ;sf/ gu/] df jf klxn] ;sf/ u/] klg kl5 OGsf/ e} ;f] jfkt
lghn] /fv]s f] w/f} 6 hkmt ePdf ;f] u/] ePsf] ldltn] # lbgleq ;f]s'/ fsf]
r
;" rgf ;DalGwt ufpF ljsf; ;ldlt jf gu/kflnsfnfO{ lbg'k5{ / ;f]
r
ufpF ljsf; ;ldlt jf gu/kflnsfn] klg ;f] ;" rgf kfPsf] ldltn] #% -
k} tL;_ lbgleq ;f] lhldbf/Lsf] dfnkf] t txl;n u/L bflvn ug]{ ;d] tsf]
cGo ;a} Joj:yf ug]{ u/L ;DalGwt dfn c8 8fnfO{ ;" rgf lbPdf ;f]
r
lhldbf/L ;f] ufpF ljsf; ;ldlt jf gu/kflnsfsf] gfpF df aGbf] j :t
ul/g]5 / ;f] adf]l hd rufpF ljsf; ;ldlt jf gu/kflnsfn] ;"l rt gu/L
;f] Dofb gf3]s f] #% k} tL; lbgleq ;fljs lhldbf/n] ;f] lhldbf/L cfkmg}
gfpF d f yfdL kfpF egL ;f] a]d fv x'gafF sL /x] sf] dfnkf] t / ;f] dfnkf] tsf]
c+ssf] ;os8f kfF rsf lx;fan] hl/jfgf a'´ fO{ ;DalGwt dfn c8 8fdf
b/vf:t lbPdf ;f] dfn c8 8fn] klg ;f] lhldbf/L lgh}s f] gfpFd f yfdL
lbg' k5{ / ;f] adf]l hd ;fljs lhldbf/sf] klg b/vf:t gk/] df ;f] lhldbf/L
k'gM lnnfd a9fa9 u/fO{ aGbf] a:t ug]{ jf cdfgtaf6 rnfO{ dfnkf] t
txl;n ug]{ Joj:yf ;f] dfn c8 8fn] ug'{ k5{ .
-@_ s'g} lhDdfjfnL tfns'b f/L -d' v]nL_ sf] dfnkf] t a]dfv geO{ afFl s/x] df
;DalGwt dfn c8 8fn] af6fsf Dofb afx] s tLg lbgleq ;f] s'/ fsf] ;" rgf
A
ufpF ljsf; l;ldt jf gu/kflnsfnfO{ lbg' k5{ / ;f] AufpF ljsf; ;ldlt
jf gu/kflnsfn] klg ;f] ;" rgf kfPsf] ldltn] k} tL; lbgleq ;f] lhDdfjfnL
jf tfn's bf/Lsf] dfnkf] t txl;n u/L bflvn ug]{ ;d] tsf] cGo ;a} Joj:yf
f
r
bf]>f] ;+zf] wgåf/f yk .
r
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
r
r
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
A
cy{ ;DaGwL s]xL g[ kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
A
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .

4. ug]{ u/L ;DalGwt dfn c8 8fnfO{ ;" rgf lbPdf ;f] lhDdfjnL jf tfn'sbf/L
A
-d' v]nL_ ;f]x L ufpF ljsf; ;ldlt jf gu/kflnsfsf gfpF df aGbf]a :t
ul/g]5 / ;f] adf]l hd AufpF lsf; ldlt jf gu/kflnsfaf6 ;" rgf k| fKt
gePdf /}tL /f] hfO{ lhDdfjfn jf tfn' sbf/ -d'lvof_ aGbf]a:t ug]{ ;d] tsf]
;a} sf/jfO{ k| rlnt g] kfn sfg"g adf]l hd ul/g] 5 .
-#_ pkbkmf -!_ adf]l hd cdfgtdf /x] sf] lhldbf/L ;fnsf] Ps k6s 6fF ; u/L
lnnfd a9fa9 u/fpg' k5{ / ;f] adf]l hd lnnfd a9fa9L u/fpFb f s;}n]
;sf/ gu/] df jf klxn] ;sf/ u/] klg kl5 OGsf/ e} ;f] jfkt lghn]
/fv] s f] w/f} 6L hkmt ePdf pkbkmf -!_ adf]lhd sf/jfO{ rnfO{g]5 .
-$_ pkbkmf -!_ adf]lhd AufpF ljsf; ;ldlt jf gu/kflnsfsf] lhDdf /x] sf]
lhldbf/Lsf ;DaGwdf lhldbf/sf] / pkbkmf -@_ adf]l hd AufpF ljsf;
;ldlt jf gu/kflnsfsf] lhDdf /x]sf] lhDdfjnL jf tfn'sbf/L -d' v]nL_ sf
;DaGwdf lhDdfjfn jf tfn' sbf/ -d'l vof_ sf] sfd st{ Jo / clwsf/sf]
k|of] u / kfng ;f] AufpF ljsf; ;ldlt jf gu/kflnsfåf/f x'g] 5 / To:tf]
lhldbf/L, lhDdfjfnL jf tfn' sbf/L -d' v]nL_ sf] dfnkf] t c;" n txl;n eP
jf gePsf] ;fdfGo /] vb] v ug]{ / cfjZostfg' ;f/ oyf]lrt ;xof] u ug]{
st{ Jo ;DalGwt dfn c8 8fsf] ;d] t x'g]5 .
-%_ s'g} AufpF ljsf; ;ldlt jf gu/kflnsfn] cfkmgf] lhDdfdf /x]s f] lhldbf/L,
lhDdfjfnL jf tfn' sbf/L -d' v]nL_ sf] dfnkf]t c;" n txl;n ug]{ sfd
;Gtf]ifk| b t/Lsfn] gu/] sf] b]l vPdf jf dfnkf] t c;" n txl;n u/L lgwf{l /t
;dodf a'´ fpg g;s] df ;DalGwt dfn c8 8fn] b]xfo adf]l hd sf/jfO{
ug{ ;Sg]5 M–
A
A
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
A
A
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
A
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f +zf] lwt .
A
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .
cy{ ;DaGwL s]xL g] kfn P] g ;+z f]w g ug]{ P] g, @)$& åf/f ;+zf]lwt .

5. q
-s_ lhldbf/L eP ;DalGwt lhNnf ljsf; ;ldltnfO{ ;" rgf lbO{ ;f]
lhldbf/L lnnfd a9fa9 u/fpg jf cdfgtdf /fvL rnfpg,
-v_ lhDdfjfnL jf tfn' sbf/L -d' v]nL_ eP ;f] lhDdfjfnL jf tfn's bf/L -
d' v]nL_ sf ;DaGwdf k| rlnt g] kfn sfg"g adf]lhd /} tL /f] hfO{
lhDdfjfn jf tfn's bf/ -d'l vof_ aGbf] j :t ug{ jf cfdfgtdf /fvL
rnfpg .
-^_ of] P]g g] kfn /fhkqdf k|s flzt x'Fbfsf avt cdfgtaf6 rln/x] sf]
lhldbf/L, lhDdfjfnL / tfn's bf/L -d' v]l n_ sf xsdf ;d] t of] P]g g] kfn
/fhkqdf k|sflzt ePsf] ldltnfO{ dfnkf] t a]dfv ug]{ Dofb u' h|]sf] ldlt
sfod u/L cj:yfg' ;f/ pkbkmf -!_ jf pkbkmf -@_ adf]l hd sf/jfO{ ug'{ k5{
.
&
$v= lgod agfpg] clwsf/ M of] P] gsf] p2] Zon] sfof{ G jog ug{ g] kfn ;/sf/n] lgod
agfpg ;Sg] 5 .
%= afl´Pdf ug]{ M c? g] kfn sfg" gdf h'g ;' s} s'/ f n]l vPsf] eP tfklg of] P]g df
n]lvP hlt s'/ fdf oxL P] gadf]l hd / c?df k| rlnt g] kfn sfg"g adf]lhd x'g]5 .
·
^= =======================
b|i6Jo Mg]kfn sfg"g -;+zf] wg_ P]g @)@$ åf/f ?kfGt/ ePsf] zAbM–
æuh] 6Æ sf] ;§f æ/fhkqÆ
q
&
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
·
bf]>f] ;+zf]wgåf/f yk .
g]kfn P]gx? ;+zf]w g ug]{ , vf/]h ug]{ / k' gM Jojl:yt u/L rfn" /fVg] P] g, @)!( åf/f vf/] h .