This document is the Land Revenue Act of 2019 which establishes procedures for conducting land surveys and determining land revenue in Nepal. Some key points: 1) It allows local authorities to provide tax relief (up to 50% of the tax amount) for lands that experience low crop yields or no harvest due to lack of rainfall. 2) It requires local tax collectors to record weekly rainfall measurements and submit monthly reports to district authorities who will determine if any tax relief is needed. 3) It establishes procedures for conducting land surveys every 3 years to determine standard crop yields for different types of land. Survey results are submitted to local tax offices and the central government.

1. dfnkf]t -ldGxf_ P]g, @)!(
nfndf]x/ / k| sfzg ldlt
@)!(.%.!%
;+ zf] wg ug]{ P]g
!= g]kfn P]gx? ;+zf] wg ug]{ , vf/] h ug]{ / k' gM Jojl:yt
u/L rfn" /fVg] P]g , @)!( @)!(.!@.#)
@= cy{ ;DaGwL s]x L g] kfn P]g ;+ zf] wg ug]{ P]g, @)$& @)$&.*.@&
@)!( ;fnsf] P]g g+= !&
dfnkf]t ldGxf;DaGwL Joj:yfsf] lgldQ ag]sf] P]g
k| :tfjgf M v;j{;fwf/0f hgtfsf] ;'ljwf / cfly{ s lxt sfod /fVg ;' vf htf{ jfkt
dfnkf] t ldGxf lbg] clwsf/ / sfo{l jlwsf] Joj:yf ug'{ jf~5gLo ePsf] n],
>L % dxf/fhflw/fh dx]Gb| jL/ ljqmd zfxb]j af6 vg]kfnsf] ;+ljwfgsf] wf/f (# cg' ;f/ of]
P]g agfOaS;]s f] 5 .
!= ;+lIfKt gfd, lj:tf/ / k|f/De M
-!_ of] P]gsf] gfd ædfnkf] t -ldGxf_ P]g , @)!(Æ /x]s f] 5 .
-@_ of] P]g dWo] z t/fO{ If]q e/ 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] gdf,–
-s_ ædfnkf] tÆ eGgfn] hUufsf df]xLn] g] kfn ;/sf/df a'´ fpg' kg]{
7]lsPadf]lhdsf] gubL jf lhG;L jf b' j} lsl;dsf] dfnkf] t ;D´g' k5{ /
of] zAbn] ljtf{ pGd" ng P]g , @)!^ adf]l hd /} s/ ul/Psf hUufsf df]x Ln]
g]kfn ;/sf/df a'´ fpg' kg]{ e"l d s/nfO{ ;d] t hgfpF 5 .
-v_ ædfn c8 8fÆ eGgfn] :yfgLo dfn c8 8f ;D´g' k5{ / of] zAbn] :yfgLo
d]g]h/L / u'7 L c8 8fx?nfO{ ;d] t hgfpF 5 .
v
v
g] kfn P] gx? ;+zf] wg ug]{, vf/] h ug]{ / k'gM Jojl:yt u/L rfn" /fVg] P] g, @)!( åf/f ;+zf]lwt .
g] kfn P] gx? ;+zf] wg ug]{, vf/] h ug]{ / k'gM Jojl:yt u/L rfn" /fVg] P] g, @)!( åf/f ;+zf]lwt .

2. #= dfnkf]t ldGxf lbg] clwsf/ M ;' vf htf{ k/L s' g} ;fn s' g} hUufsf] pAhgL lans" n
gePdf jf sd ePdf, To:tf] hUufdf nfUg] dfnkf] t b]x fo adf]l hdsf] b/n] g] kfn
;/sf/sf] dfnkf] t ljefun] ldGxf ug]{ lgsf;f lbg ;Sg]5 M–
cf7 cfgf;Dd htf{ uPdf – s]xL klg ldGxf glbg] .
bz cfgf;Dd htf{ uPdf – dfnkf] tsf] k|l t ?k} ofF df ?= .@) aL; k} ;f ldGxf lbg] .
afx| cfgf;Dd htf{ uPdf – dfnkf] tsf] k|l t ?k}o fF df ?= .#) tL; k} ;f ldGxf lbg] .
rf} w cfgf;Dd htf{ uPdf –dfnkf] tsf] k|l t ?k}ofF df ?=.$) rfnL; k} ;f ldGxf lbg] .
rf} w cfgf eGbf a9L htf{ uPdf – dfnkf] tsf] k|l t ?k} ofF d f ?= .%) krf; k} ;f
ldGxf lbg] .
t/ 7]Ssf x'0 8f dgvkdf aGbf]a :t ePsf]d f dfnkf] t ldGxf lbOg] 5} g .
$= /]s8{ /fVg] / To;sf] k|ltj]bg k7fpg] st{Jo M
-!_ k| To] s dfn c88fsf xflsdn] cfkmgf] O{ nfsdf k"/f km;n tof/ x' g]
lsl;daf6 ;do ;do jiff{t eof] ePg hfgsf/Lsf] lgldQ k| To] s ;fn
jiff{ t z'? cfiff9 d} Gxfb]l v cflZjg d}G xf;Dd k| To] s xKtfdf ePsf] jiff{ tsf]
gfk lnO{ To;sf] /] s 8{ / ;' vf htf{ k/]sf] eP To;sf] /]s 8{ cfkmgf c8 8fdf
/fVg' k5{ / xKtf xKtfsf] jiff{ tsf] gfk / ;' vf htf{ k/] sf] eP ;f] ;d] t
a
v' nfO{ To;sf] k|ltj]bg k| d'v lhNnf clwsf/L sxfF / g] kfn ;/sf/sf]
dfnkf] t ljefudf k7fpg' k5{ .
a
-@_ k| To] s k|d' v lhNnf clwsf/Ln] cfkmgf Onfsfsf hUuf hUufdf ;do
;dodf jiff{ t ePsf] gePsf] / ;' vf htf{ k/]sf] gk/] sf] / /fd| f] v] tL
nufpg] sfd x'g kfPsf] gkfPsf] a' ‰b} u/L pkbkmf -!_ adf]l hd :yfgLo
dfn c8 8fsf xflsdsf] k|l tj]bg ;d] tsf] ljrf/ u/L k} gaf6 k6gL x' g
g;s] sf s' g} Onfsfdf ;'vf htf{ k/L ldGxf lbg' kg]{ b]l vg cfP :yfgLo dfn
c8 8fsf xflsdsf] /fo klg a'´ L k| To] s ;fn cflZjg !% ut] ;Dddf
g]kfn ;/sf/sf] dfnkf] t ljefudf k|l tj] bg k7fpg] ug'{k5{ .
a
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .

3. a
-#_ k|d' v lhNnf clwsf/Lsf] k|l tj]bg bflvn ePkl5 To; ljifo cfO/x]sf] c?
hfx]/ L tyf k|l tj]bgx? ;d] tsf] ljrf/ u/L g] kfn ;/sf/sf] dfnkf] t
ljefun] cflZjg;Dddf cfjZos b]l vPsf] lgsf;f k7fO{ lbg' k5{ .
%= km;nsf] kl/df0f sfod ug]{ M k|To]s #.# jif{ df ak| d' v lhNnf clwsf/Ln] cfkmgf]
Onfsfleqsf dfn c8 8fsf] Onfsfleq kg]{ d' Vo km;nsf] Pp6f nut tof/ ug{
cfkm" / :yfgLo dfn c8 8fsf xflsdx? / :yfgLo lhldbf/ k6' jf/Lx? ;d] t a;L
5nkmn u/L k| To]s lsl;dsf] hUufsf] cf} ;t pAhgLsf] kl/df0f 7x/ u/L !.! k|lt
k| To] s :yfgLo dfn c8 8fdf / g] kfn ;/sf/sf] dfnkf] t ljefudf k7fO{ lbg'k5{ .
^= ;'vf htf{ hfFrsf] ;"rgf lbg] M g] kfn ;/sf/sf] dfnkf] t ljefuaf6 ;'vf htf{ hfFr
u/fpg] lgsf;f e} ;s] kl5 ak| d'v lhNnf clwsf/Ln] ;f] s'/ fsf] ;" rgf ;DalGwt
If] qsf JolQmx?nfO{ lbg' k5{ .
&= ;'vf htf{sf] ljj/0f bflvn ug]{ M ;' vf htf{ hfF r x'g] ;" rgf kfPkl5 ;DalGwt
hUufsf] df]x Ln] sflt{ s !% ut] ;Dddf ;f] hUufsf] gDa/ If] q kmn lsl;d v' nfO{
ljj/0f lhldbf/L srx/Ldf jf :yfgLo dfn c8 8fdf bflvn ug'{ k5{ / ;f] Dofb;Dd
cfPsf] kmf/fdx? hlt ;a} hDdf u/L sflt{ s @) ut] ;Dddf lhldbf/ k6' jf/Ln]
:yfgLo dfn c8 8fdf bflvn ug'{ k5{ .
*= ;'vf htf{ hfFr u/fpg] / To;sf] k|ltj]bg k7fpg] M
-!_ bkmf & adf]lhd ljj/0fx? bflvn ePkl5 bflvn ePsf ljj/0fx?sf]
ljrf/af6 h] hlt 8f]/ sfod ug{ dgfl;j k5{ ;f] ;d] t v' nfO{ dfn
a
c8 8fn] k| d'v lhNnf clwsf/L sxfF k|ltj] bg u/L k| To] s 8f]/ sf] lgldQ
a
k|d' v lhNnf clwsf/Laf6 cfkmgf] c8 8fsf slDtdf d'l vof;Ddsf bhf{ sf
sd{ rf/Lx? dWo] af6 vl6Psf !.! hgf ;fIfL lnO{ dfu{ ! ut]b]lv v8f afnL
5Fb} htf{ hfF rsf] sfd z' ? ug'{ k5{ .
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
a
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .

4. -@_ To;/L vl6Psf k|To]s 8f]/ n] ;dfg ;' vf htf{ k/] sf k| To] s ufpF df} hfsf]
hUuf dWo] h'g rfFx L hfF r u/] df g] kfn ;/sf/ / hgtfnfO{ ;d] t dsf{ gkg]{
x'G5 ufpF df} hfsf] lhldbf/, k6'j f/L, aufpF ljsf; ;ldltsf] cWoIf jf
lghn] tf]s]s f] ;b:onfO{ ;d] t /fvL Ps s67 f hdLg gfkL To;sf] pAhgL
s6fO{ r' 6fO{ bf} gL u/L cfPsf] cfo:tf ;'Sbf hfg] hlt{ s6fO{ slt 7x/ x' g
cfpF 5 dhfo; u/L bkmf $ cg' ;f/sf] l/s8{ af6 slt pAhgL x'g' kg]{ df
slt e} slt htf{ sfod ug'{ kg]{ b]lvPsf] 5 To:tf] d' r'N sf tof/ ug'{ k5{ .
Ps ;dfg htf{ k/] sf] geO{ km/s km/s lsl;daf6 htf{ k/]s f] hUufsf]
htf{ hfF r ubf{ klg ;f]x L adf]l hdsf] sfo{l jlw ckgfpg' k5{ .
-#_ 8f]/x?sf] d' r'Nsf bflvn ePkl5 To;sf] kmfF 6jf/L tof/ u/L :yfgLo dfn
c8 8fsf xflsdn] df3 d;fGtleq g] kfn ;/sf/sf] dfnkf] t ljefudf hfx] /
ug'{ k5{ .
-$_ dfn c8 8fsf] hfx]/ L bflvn ePkl5 g] kfn ;/sf/sf] dfnkf] t ljefun] bkmf
# adf]l hd cfPsf k|ltj] bgnfO{ ;d] t Wofgdf /fvL htf{ ldGxf lbg' kg]{ jf
gkg]{ ljrf/ u/L dgfl;j b] v]sf] lgsf;f ;DalGwt dfn c8 8fx? / ak| d' v
lhNnf clwsf/Lx?nfO{ lbg' k5{ .
(= ldGxfsf] k|ltj]bg ug]{ M bkmf * adf]l hd ldGxf lbg] lgsf;f g] kfn ;/sf/sf]
dfnkf] t ljefuaf6 eP/ cfPkl5 dfn c8 8fsf xflsdn] cfkm" sxfF k/] sf]
k|ltj]bgx?df cfkmgf] /fo n] vL ak| d'v lhNnf clwsf/L sxfF k7fpg' k5{ / ak| d' v
lhNnf clwsf/Ln] cfkm" sxfF To;/L cfPsf k|l tj]bgx?df ;DalGwt dfn c8 8fsf]
/fo ;d] tsf] ljrf/ u/L ldGxf lbg ;Sg] 5 / ldGxf lbg c8a8 k/]s f] df cfkmg' /fo
;lxt g] kfn ;/sf/sf] dfnkf] t ljefudf k7fpg' k5{ .
!)= lgod
lgod agfpg] clwsf/ M of] P]gsf] p2] Zo sfof{l Gjt ug{ g] kfn ;/sf/n] lgodx?
agfpg ;Sg] 5 .
a
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
a
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .
cy{ ;DaGwL s]xL g]kfn P]g ;+zf] wg ug]{ P] g, @)$& åf/f ;+zf] lwt .

5. g
!!= ================================
g
g] kfn P] gx? ;zf]w g ug]{ , vf/]h ug]{ / k' gM Jojl:yt u/L rfn" /fVg] P] g, @)!( åf/f l´lsPsf] .