Water Tax Collection Rules, 1975

Nepal Rajapc'tr::::, Vol. 28, t-:o ... 31, ~1~rg,,. 1, ~c·.::2 (Nm•t~r.il:>, ,c' 17, 1975). In exercise of .th,.o> power:- conferred by section 2 of the 195f, Mministrnt:ivc ProccduJ.e (Rsgu~ :t ion::~) .tct, His M8j esty' s Governmt.:..nt hus fr2ITied ""~he following rules: 1. Short Title and Comrnencem'8nt: ( 1) •rhosc rules m,w be c2.lleq the We.ter'Tax {Collcct-.lon) Rules, 1975. {a) sub-rule (4) of Rule 4 of these ::..~ules shri.11 come into forct..=-.: at once, whil,:) the remaining rules shr.111 come into force with retroactive effect from Shr2V1'tn 1, 2031 (,:ruly 16, 1974). 2. Definitions: Unless otherwise meant with reference{to .the sllb ject or context, in these rules: ( a} Water TQP met'lns.' the W""lter tap instaliecl for the purpose of consurrption of wnter suppl.iud by the department. (h) Tnx ine<"'..ils th<3 fees pay2.ble under these rules in eonsi deration of the water tap and the branch connection installed thereon. ( c} Tax-p'lyer means :-:the person wl-o is under obligation to pay wat or tax. (d) DQ?artment mec:ins the \·tnter supply Md sewerage Depnrt ment. ( e) Office me<ms the local off ice e:;t?:blished by the depe.rt mEJ1t for the supply cmd supervision of w;iter taps a11u the collection of water tax. The term includes ~1y· other office or nuthority sp~ ·.ifi~d by tha deportment for the purpose of performing such functions. Contd •• • 3. Rates ot Tax: ( 1) .The 'rat.es·' of the t:ax ! shell..Jbe as prescribed irr the schedule. (2} His Mc"'.jesty's Government :11,,y in~re, 1S,f-J, r:educc, or alter the rates of the tc1x orescr ibs.~l in the; schedule. 4. Time-Limit for Pc'.l.y1nent cf Tax, ;:-,.rnl Office cf Payment: (1) Every tax-payer shall' pr:.y the tc.X p;:.yable und~.~. thes~ rules .to t he office. (2) The tro:: pc'..yabl<:: under sub--ule (1) shall be cnlculated from the time of 1nsta.llation of the wetter tap, ro,.d puid under sub-rule ( 3). f' 0.yment shall be m.:oi.de for the full month, irrespective of the d,·tte of installation of the wr1ter tap. (3) The tax-payer shr1ll PuY the tax for every month by the end of next month. · ( 4) The .twc-pnyer mny pay tax for any number of mopths in ndvance before the. expiry of the time-limit mentioned in Sub-rule ( 3). In case the tnx is p;:\id till the fifteenth day of the month for which it is due, a rebate of R o.so per tap shall be grc:i ntcd. (5). Notwithstanding ~nything contained in Sub-rule (4) no re bate shall be grnnted in the case of water taps granted on a tercporary basis. 5. surcharge in the E'Vent of EXpiry of •rime-Limit: ( 1) In c.:ise pnyment of the tax is sought to be mnde flfter the expiry of the time-limit, surcharges shall be paid ~t the following r~tcs: (a) For one month:from the date of tho exp iry of ;t.he time limit, nt the· rnte of t<:m percent of t.he tax~ ( b) For one month: nfter the expiry of the period mentioned in Clause (a), at the r2.te of twenty-percent of the t:-- x. 6 • .Discontinuation of Wc1.ter suppl v: ( 1) The dcp~rtment may discon tinue the ~upply of water to ?i.1.y te.x-p,:.wer in the following circumstances:-· ( a) In case th~ tnx-p<lyer defc1ul ts in the payment of arrears ~rlthin the t. ime-limit prescribed in Clause ( a) of Rule 5. Contd ••• 7. { b) In case the tax-payer uses water with::>ut :inst3.lling the wnter tr-:p I or tampers w.ith the meter or pipe of the water t2p, if Qny, installed, with the intent of stowing low consurnpti.9.n of water. ·( 2) Once water supply hns been discontinued, it shall not be · resumed unle·ss the ar.r::ear.s of tax ( inclusive of surcharges) are paid, or unless the loss of tax suffered by the de partment by reason of the i-lCt of tt"lrrpering Hith the meter is compensated, or compensation is paid for the meter. 7. Transfer of Wnter T~p J ( 1) In r ':SP ,-,.:--.y person Y)urchnses or otherwises acquires title to atif house or compound ~ont~ining a w~ter tap; (the wnter tap) may be.transferred in the no.me of such purchaser. ( 2) The person 2.cquiring title to c1.ny house or compound under sub-rule ( l) shall suhnit ru1 applicntion along w:i;j:,,h the: evidence of such title to the off ice which mairit~iris re cords of water taps. On receipt of such applicntion, the concerned office shall, if it finds the p2,rtict1lars contu.ined therein to be correct after investigations, transfer the water tap in the name of the npplicant. The trnnsferee shall pnY the tax from the month of ar.qui.si.t.ion of the house or compound conta.in.ing the wuter tAP title to which has been acq\l4~ei .,, from -t h,,e . t:::-ans f~u:or f ix r~~ect;ive , <;>f , the . ndt:Unl~~~0 ~t.tt~ciis'fer'tJ.aut¥tlie'Ktrari'sfer/ $hiil'l 'not.1 be effected unless t~ arrenrs have· beeP- recovered. ( 3) In ecse any person desires to transfer -the water- t'f.1p re gistered in his rii.lme to any other: person, he shnll submit an tJ>Plication to. the concerned office <1long with f! tran sfer fee of Rs 20: (4) The. con.ce~e~ ,offic~ sp.allr,,~"~tec:.1=-::}~ .. t;~,q.~~~, ;\9j: .. :~he, ~ate~. tap<if;\it ~~s)'sati.~ fie~,/~~~.l:'.,.Qp~g~ct.in g· :-n~ce,.~~e~· ~ves:ti~ . gations in respect to tne applicction mentioned in Sub rule (3) that no other person h.:is title to such water te.p. The t<1X payable up to the month preceding tho month of such transfer sh~ll. be pnid by the transferor~ a ... Water Tap not to be Shifted: 'l'b ~ w;:i ter tc1P sh~ll not be shifted except within the house or compound where it has been installed. ,'\ fee of ten rupees shall be charged in congjd..eration of the shifting of the w~ter tap within the house or compound where it is installed. Contd ••• 9. Removal of Records .'of Wr,.ter Tt10: In c2se, fi.J;lf person does not require n w2ter tap, <"LY longer, he sh;1ll subrhit M a}?plication to the concerned off ice for t.he removf!.l. of records relnticig to such water tap.· In such u cc1.se, he shc"cll b~"! required to rnL'.k8 full p2.yment of .tax due· for the concen:.1c::d rnonth, irrespective of the actual dnte of removc>.l of suc.L reco:i:-ds. In case he hv.s paid the toX for 1the rnonths followin9 the .month during which recoros of the wnte:r· tnp h"-ve L--een r0.movcd, t!1o excess 2..ITDunt which he hns s~ paid in .:cdvc1.nce shPll l,e i;·efunded. lo. InstaJ,tl.ation and Repair Costs; fhe costs involved in the j n st2.llation of a new watE•r t2v sha.11 be borrie by the person seeking a new. water. t;:ip c.'Jld the costs of ceF.-,'ai.r· of an existing water t<'.!P shall h3 met by the concernel t,il.r:-pnyer. 11. Power to Grant Ra-niss ion f.or P ,:riod [01: Which W,1t0r supp,];y, ,i2 Discontinue:i: (1) In c~so th(~ dcp,-:--rtment. is satisfied.,tbat ;:--ny t~x-poyer h,1s been un,1ble to rri<1.ke full use of w2.ter ,as :t, re.::~ul t of disruption of wc.ter supply for cmY re."-son, ii;, rnay qront · remission in tax\ for the period for whj,ch he has·, ~een so -un able to use water. · ( 2) In case it becomes necessary to grant remissiQn under<Sub rule ( 1) to '111 the tax-pn.yers of n specific area, the department shall do- so by notliic<'ftion in the Nepal Gnzet+-,c:. 12. Power of His M;,\jcsty's Government to.Remit Arrc:F1£2.= (1) In.c2.sc.: the department is satisfied that it is not ,possible or pruetico.l to recover nrrenrs of tux. for c1ny reason, it shall ,forthwith initJate action to cut off wnter conn~ction; and request His Majes~y• s Government t q! ,remit such arre s,];1?~ (2) His Majesty's Government slir:-tll, if :i,t so deems appropric:,.t~,, remit arrears of tax under sub-rule J1) • 13. Wuter Connections to be Cut off in the Event of Default in P ayment of Wnter Tax: ilI'rears: In c2se any tf'x-p2yer is found to be in arrears of wc1.t-::r tr'tx payable accorqing to· Nepal 12.w in force before the commencement of thE:se rules,,· his vrnter connections rnaY be cut o:Cf on H,i orders of tr~e department. Contd ••• 14. !-;, :D-Jq ,plicability of t.he:.=:s Rul(-!;.~: The.r-;e :--t~1 (>c shall not be <::1p pl icable to areae- ,,.rne.re w2.ter :: ::; s1+-r-l:..E...-2 ::-:1 the ~Jater pupply and Se"'rerage Board. · Size of Tap: 1 2 3 I !::,C;!1cdtlle ·----· (Pert.c.irdP.9 to Sub-F-~ule ( 1) of Rule 3) k.qte For the l: .:.rst tai: i'o:t: each branch conne!:J .. ~ ion K."' ... , 5 I~s 3 Rs 30 '.1.s 6 Rs 60 Rs 12 Rs 170 p,, '. ., 30 Rs 340 R.:: . , 50 tls 930 Rs 100 l1'I mma Rs g;-'55 **********