Section 669: Right to claim reimbursement if payable tax paid by another person

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If a tax payable by a person is paid by another person, that other person who has so paid the tax may claim reimbursement therefor from the person who is obliged to pay it.

Explanation: For the purposes of this Chapter, the term “tax” means any type of government fee, charge, tariff, duty and fine, and also includes a local tax.

Tagged:
Nepal Laws
The National Civil (Code) Act

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Article 95: Address by the President
Section 553: Deemed to be contract for sale by sample
Article 197: Legislative powers of the State Assembly
Section 151: Amount of loss and damage may be recovered
Section 307: Prohibition of building structure
State No. 3
Article 73: Office of the President and Vice-President
Section 143: Property to be supervised, protected and managed properly
Section 322: Operation and management of trust property according to memorandum of incorporation
Section 486: Recovery of amount not available from property in common
Section 450: Not to create trouble on property in mortgage
Section 571: Contract of indemnity deemed to be concluded
Section 447: Mortgaging by third party on behalf of debtor
Section 29: Committee
Section 234: Partition share, money or expenditure may be awarded
Article 212: State Contingency Fund
Section 2: Definition
Schedule-3 Coat of Arms of Nepal
Section 279: Prohibition of building a house in other’s land without consent
Section 437: Mortgaged property to be possessed and enjoyed
Section 206: Equal entitlement to partition share
Article 45: Right against exile
Article 105: Restriction on discussion
Section 208: To obtain partition share from mother
Section 579: To return bailed goods
Section 517: Void contracts
Section 9: Act causing nuisance to other not to be done
Section 18: Power to Make Rules
Section 578: Obligations of bailee
Section 255: Classification of property according to ownership
Section 27: Compensation to be awarded
Section 299: Property deemed to be government property
Article 156: Provisions relating to the State Judicial Service Commission
Section 168: Statute of limitation
Section 277: Property to be inviolable
Section 587: Rights of the person who obtains collateral or deposit
Section 70: Marriage may be concluded
Section 3: For the Computation of Bonus, Branches and Sub-Branches shall be treated as Parts of the Enterprise
Article 292: Provisions relating to parliamentary hearings
Section 3: Establishment of the Institution
Rule 3: Application has to be submitted for the registration of the name
Article 225: Term of Village Assembly and Municipal Assembly
Section 108: Son, daughter or paternity to be claimed
Article 23: Right against preventive detention
Article 2: Sovereignty and state authority
Article 24: Right against untouchability and discrimination
Section 96: Petition to be filed for divorce
Article 241: Functions, duties and powers of the Auditor-General
Section 116: Obligation to take necessary care (herchaha) and provide maintenance (shyahar samhar)
Article 122: Votes on account
Section 183: Facility of visit and making correspondences to be provided
Section 228: Partition share not to be exchanged
Article 89: Vacation of the seat
Article 300: Provisions relating to the Judiciary
Schedule-1 National Flag of Nepal
Section 451: Mortgage not to be made to foreigner
Section 445: Property in mortgage may be remortgaged
Section 122: Son or daughter to honour, respect and care (herchaha) mother, father
Section 146: Power to act on behalf of incompetent or quasi-competent person
Article 246: Functions, duties and powers of the Election Commission
Section 565: When surety is in discharge from obligation
Article 203: No tax to be levied or loan to be raised
Section 338: Breach of trust
Part B: For the foreign citizen of Nepalese origin
Section 343: To give direction to transfer trust property
Article 61: President
Article 98: Transaction of business in case of vacancy in the seat of a member
Section 27: Fund to be an Autonomous and Organised Entity
Section 535: Breach of contract deemed to occur
Section 158: Qualifications of curator
Section 8: Circumstances Wherein the Council Member’s Seat Remains Vacant
Article 114: Provisions relating to the Ordinance
Part (a) Identity Card
Section 415: Power of guardian or curator to sell property
Section 8: Duty to Inform
Section 313: Statute of limitation
Article 206: Expenditures chargeable on the State Consolidated Fund
Section 37: Power to specify method of one’s cremation, obsequies rites or funeral acts
Section 469: Obligation to pay fees
Section 627: Consequences of formation of hire-purchase contract
Article 8: National flag
Section 347: Trust property not to be counted
Section 35: To be according to court decision
Section 191: Child eligible to be given for adoption
Article 11: To be citizens of Nepal
Section 18: Discrimination not to be made
Schedule-5 List of Federal Power
Section 638: Status of hired goods in case of hirer becoming bankrupt
Article 157: Attorney General
Section 546: Contract of sale of goods to be void
Section 636: The owner of goods may terminate contract
Section 528: Assignment of rights and liabilities under a contract
Article 243: Functions, duties and powers of the Public Service Commission
Section 524: Place for performance of contract
Section 68: Marriage to be inviolable social bond
Article 15: Other provisions relating to citizenship of Nepal
Section 621: Contract of lease may be terminated
Section 5: Prohibition on the use of a fake passport or visa
Section 18: Other Provisions Relating to Social Security Scheme
Section 120: Minor not to work as labour
Section 464: Deeds to be registered
Section 27: Power to Frame Rules
Article 44: Rights of the consumer
Article 76: Constitution of the Council of Ministers
Section 499: Obligation to be fulfilled in good faith
Section 463: Deed deemed to be registered
Section 349: Appeal may be made
Non-resident Nepali (NRN) Act 2064
Section 181: Adoptive person’s obligations
Section 89: To provide, or cause to be provided, maintenance in accordance with reputation
Section 366: Usufruct deemed to be extinguished
Article 293: Monitoring of the functioning of Constitutional Bodies
Article 193: Power of the State Assembly to form committees
Article 143: Chief Judge and Judges not to be engaged in any other office, and provisions relating to transfer
Section 339: Deed of trust property to remain with trustee
Article 84: Composition of House of Representatives
Section 215: Relinquishment of partition share
Article 10: Not to deprive of citizenship
Section 300: Property deemed to be public property
Section 1: Short Title and Commencement
Section 207: Son and daughter born from couple whose matrimonial relationship is dissolved to obtain partition share
Section 30: To be recognized as person
Section 625: Matters to be specified in hire-purchase contract
Section 484: Period of deed executed in household
Article 78: Non-member of Federal Parliament to be Minister
Article 238: Commission for the Investigation of Abuse of Authority
Section 7: Constitution of the Council
Section 297: Transmission and registration and deregistration to be effected
Section 558: Time for delivery of goods
Section 11: Functions, Duties and Authority of the Council
Section 1: Short Title and Commencement
Section 405: Statute of limitation
Schedule-2 National Anthem of Nepal
Part (b) Identity Card
Article 237: Not to affect the jurisdiction of the Constitutional Bench of the Supreme Court
Section 555: To bear risks
Section 76: Marriage to be registered
Article 138: Annual report
Rule 19: Changes and alterations in the schedule have to be made
Section 156: Body corporate to become curator
Section 167: Application of other provisions
Article 232: Relations between Federation, State and Local level
Article 32: Right to Language and Culture
Section 263: Separation of one’s share from joint property
Section 41: Statute of limitation
Article 50: Directive principles
Section 22: ………………………
Article 19. Right to communication
Section 358: Power to rent, lease or mortgage property under provision of usufruct
Section 249: Succession to property of foreigner died in Nepal
Section 17: Cancellation (Revocation) of Identity Card
Section 92: Statute of limitation
Section 623: Statute of limitation
Section 56: Notice to be given to creditor
Section 162: Property to be taken care of and protected rationally and carefully
Section 335: Prohibition of possession of trust property to prejudice benefit of beneficiary
Section 211: Right to obtain partition share
Section 102: To be according to agreement
Constitution of Nepal 2072
Section 567: Surety to substitute creditor
Section 252: Property deemed to be in movable or immovable form
Section 333: To maintain records of trust property
Section 348: Consequence of voidance of trust
Section 657: Treatment expenses to be reimbursed
Section 121: Decision of father, mother taking custody of minor to prevail
Section 561: Special provisions relating to compensation
Article 83: Federal Legislature
Rule 5: Valid period for Identity Card and Renewal
Schedule 2 Register the Name
Section 134: Statute of limitation
Section 31: Functions, Duties and Rights of the Committee
Section 189: Adoption not to be effected without obtaining permission
Section 12: Deduction of Bonus
Section 182: Obligations of adopted son or daughter
Article 192: Transaction of business in case of vacancy in the seat of a member
Section 198: Special provision relating to selection of families for minors in need of special care
Schedule-3 Record
Article 175: State Legislature
Section 364: Usufruct may be cancelled
Section 410: Power to amend or revoke deed of gift with testament
Section 320: Transfer of property for incorporation of trust
Article 299: Provisions relating to the Speaker and the Deputy Speaker
Section 618: Leased goods may be sub-leased
Section 473: Statute of limitation
Article 258: National Inclusion Commission
Section 58: Unclaimed Amount to be Deposited in the Fund
Section 3: Not to prejudice special legal provisions
Section 436: Deed to be executed
Section 421: Prohibition of transferring other’s property
Article 48: Duties of Citizens
Section 308: Power to transfer government property
Section 47: To be Deemed Commission of an Offence
Article 21: Right of the victim of a crime
Section 257: Property deemed to be property in common
Section 475: Loan deemed to be borrowed
Article 42: Right to social justice
Section 44: Legal competency deemed to be acquired, ipso facto
Section 622: Provisions relating to house rent to apply
Section 79: Deed of consent to be prepared
Article 70: President and Vice-President to be of different sexes or communities
Article 240: Auditor General
Article 210: Votes on Account
Section 213: Husband or wife may get separated by obtaining partition share
Section 422: Prohibition of transferring property in duplication
Section 195: Provisions relating to selection committee
Section 306: Prohibition of possession or cultivation of government, public or community land
Section 583: Contract of bailment to be void
Section 15: An Advisory Board may be constituted
Section 643: Prohibition of employing for more than eight hours
Section 572: Provisions relating to subrogation
Section 527: Circumstances where a contract needs not be performed
Article 93: Summoning and prorogation of session
Section 381: Compensation to be paid
Article 102: Penalty for unauthorized presence or voting
Section 52: Assets or liability to be settled
Section 570: Continuous guarantee
Article 188: Provisions relating to the vote of confidence and the motion of no-confidence
Section 71: Marriage not to be concluded
Section 52: Provision Related to Appeal
Section 2: Definitions
Section 314: Trust deemed to be established
Section 17: ……………….
Article 37: Right to housing
Article 63: Term of office of the President
Section 318: Trust to be registered
Rule 12: Provision related to Registration and Renewal of Association
Section 560: Not to deliver of goods in quantity different from quantity specified in contract
Article 216: Provisions relating to Mayor and Deputy Mayor of Municipal Executive
Article 99: Voting
Section 284: Prohibition of planting trees or plants causing effect
Section 220: Lawsuit to be filed by setting out inventory of property
Section 11: Act against interest to be invalid
Rule 11: Facilities and Concession for Foreign Citizens of Nepali Origin
Section 294: Construction of ditch or use of water with mutual consent
Section 344: Power to relinquish benefit of trust property
Section 365: Power to return property by usufructuary
Section 7: Amount to be Obtained for Bonus and Its Assessment
Article 111: Procedures for the passage of Bills
Section 66: Liaison with the Government of Nepal
Section 4: Conditions to be followed by a foreigner
Section 230: Power to withhold property or income until partition is effected
Article 14: Power to grant non-resident Nepalese citizenship
Article 221: Legislative powers of Local Level
Article 297: Provisions relating to the President and Vice-President
Article 251: Functions, duties, and powers of the National Natural Resources and Fiscal Commission
Article 174: Transaction of business of the State Government
Section 77: Marriage by registration
Section 205: To be deemed coparcener
Section 11: Appeal
Section 68: The Act to Prevail
Section 506: Persons competent to concluded contract
Section 197: Permission to be granted for adoption
Section 2: Definitions
Section 238: Heir entitled to succession
Section 591: Contract of agency deemed to be made
Rule 8: Information about Investment shall be provided
Section 449: Creditor to be liable for loss and damage to property in mortgage
Section 548: Payment of price of goods
Section 416: Ownership devolving on transferee of property
Article 5: National interest
Article 65: Vacation of the office of the President
Schedule-7 List of Concurrent Powers of the Federation and the States
Section 62: Debt of creditor who shows excess debt not to receive priority
Article 278: Power to make treaties
Section 15: Suspension and Termination of Benefit
Rule 1: Short title and commencement
Section 9: Money May be Repatriated
Article 116: Federal Consolidated Fund
Section 525: Performance of contract deemed to be delayed
Section 302: Details to be updated
Section 17: To be equal before law
Section 6: Right to Open an Account in Convertible Foreign Currency
Section 406: Donation or gift deemed to be effected
Section 342: Acts not to be done by trustee
Section 50: Nepal Government to be the Plaintiff
Article 181: Decision as to the disqualification of a member
Section 203: Provisions of the Act to be applicable
Section 501: Obligation contrary to law not to be fulfilled
Article 30: Right to a clean environment
Section 7: Investment may be made in Convertible Foreign Currency
Article 130: Conditions of service and facilities of the Chief Justice and Judges
Section 21: Provisions Regarding Enlistment of an Individual in Government Service or Those Drawing Remuneration from Government Funds
Article 186: Voting in the State Assembly
Section 467: Deed may be approved and registered with office in another district
Section 6: Social Security Scheme to be Selected
Section 431: Property Exchange in Nepal
Section 418: Joint property may be sold by way of sale
Section 390: Obligations of tenant
Section 160: Power to use property
Section 480: Compound interest not to be collected
Section 603: Carrier’s obligations
Article 64: Qualification for President
Section 235: Statute of limitation
Section 218: Deed of partition to be registered
Section 399: Power to inspect
Article 54: Provisions relating to monitoring
Section 78: Decision to be made as to whether marriage is capable of being concluded
Section 23: Records Relating to Enlistment
The Contribution-based Social Security Act 2074
Section 317: Details to be set out in memorandum of incorporation
Section 193: Provision relating to Inter-country Adoption Board
Article 51: Policies of the State
Section 328: Provisions relating to vacancy in office of trustee
Section 55: Petition to be filed to initiate bankruptcy proceedings
Article 281: Appraisal and review of special rights
Section 61: Insurance or Re-Insurance May be Done
Section 67: Security, Exemptions and Facilities of the Fund
Section 270: Person competent to acquire possessory right
Article 40: Rights of Dalit
Article 31: Right relating to education
Section 397: Prohibition of using house contrary to agreement
Section 556: Right of buyer to ascertain goods
Article 305: Power to remove difficulties
Section 438: Possessory right in mortgaged property to be deemed transferred
Section 88: To be considered each other’s agent
Section 523: Time and manner for performance of contract
Section 13: Right to Run Industry or Business
Section 137: Other person considered to be guardian
Article 36: Right relating to food
Section 543: Power of court to consider matters
Section 602: Contract for carriage of goods deemed to be made
Section 5: Ignorance of law not to be excused
Section 132: Power to restrict parental authority
Article 265: Review of Commissions
Section 519: Unenforceable contracts
Section 289: Prohibition of using whole water of river or stream
Section 104: Statute of limitation
Section 354: Deed to be executed
Section 428: Property may be purchased or obtained in the name of incompetent or quasi-competent person
Article 207: Estimates of revenues and expenditures
Article 79: Remuneration and other facilities of the Prime Minister and Ministers
Section 319: Power to refuse registration of trust
Section 74: Marriage to be deemed concluded if child is born from physical Intercourse
Article 219: Other provisions relating to Local Level Executive
Article 123: Votes of credit
Article 151: Jurisdiction of the District Court
Section 5A: Citizens in Foreign Employment may Participate in the Social Security Scheme
Article 231: Legislative interrelations between the Federation and the States
Section 14: Not to be relieved from civil liability
Article 302: Formation and operation of government services at the State and Local levels
Section 568: When contract of guarantee can be voided
Section 292: Prohibition of alteration in ditch without consent
Section 383: House deemed to be rented
Section 444: Redemption of mortgaged property at any time
Article 214: Executive power of Local Level
Section 9: Types of Bonus and Period of Distribution Thereof
State No. 5
Section 174: Difference of age between adopter and adoptee
Section 10: Punishment
Article 149: Appointment, qualification, remuneration, and other conditions of service of Judges of District Courts
Section 378: Prohibition of preventing natural flow of water
Article 103: Privileges
Section 620: Special provision relating to the contract of lease of immovable property
Section 359: Duty to maintain (marmat samhar) and care (herbichar) property under the provision of usufruct
Section 3: Social Security not to be Received Without Contribution
Section 293: One who does not make labour or expenses in making ditch not allowed to use water
Section 28: Compensation for filing false complaint
Section 652: Reasonable costs to be paid for saving property in times of disaster
Section 631: Termination of contract by paying installment
Article 215: Provisions relating to Chairperson and Vice-Chairperson of Village Executive
Section 216: Partition to be effected
Section 12A: Bonus for the Time Period of the Illegal Strike
Section 19: Discrimination not to be deemed where special provision is made
Section 56: To be Recovered as Government Arrears
Rule 17: Functions, Duties and Powers of the Advisory Board
Article 245. Election Commission
Section 57: Social Security to be Voluntarily
Section 119: Prohibition on living separately without consent
Section 172: Adoption may be effected
Section 647: Statute of limitation
Section 661: Right to recover price of goods or services
Section 315: Trust may be public or private
Part (a) Identity Card
Section 245: Disqualified for succession
Article 17: Right to freedom
Schedule-6 Format of the application for renewal of Identity Card
Section 443: Maximum period of mortgage without possession
Section 127: Prohibition on discrimination
Article 87: Qualification for members
Article 107: Secretariat of Federal Parliament
Section 533: Contract may be suspended or altered
Section 12: Personality to be recognized
Section 63: Dissolution of the Fund
Section 665: Thing taken by mistake to be returned (solutio indebiti)
Section 8: Investigation of crime relating to immigration
State No.2
Section 185: Voidable adoption
Section 402: House rent agreement deemed to be terminated
Section 330: Requirement to perform obligation of trustee in special circumstance
Section 649: If other’s property managed voluntarily, not to be abandoned (negotiorum gestio)
Article 4: State of Nepal
Section 453: Statute of limitation
Section 148: Termination of guardianship
Section 514: Application of general provisions of contract
Section 554: Provisions relating to transfer of ownership of goods
Section 11: Provision Relating to Visa
Section 37: Responsibility for Auditing and Actuarial Valuation
Article 256: Functions, duties, and powers of the National Dalit Commission
Section 140: Supervisor may be designated
Section 35: Internal Control System to be Maintained
Article 166: Functions, duties and powers of the Chief of State
Section 224: Chairperson and Vice-Chairperson of Village Assembly and Municipal Assembly
Section 90: Household affairs to be managed by consent
Section 285: Compensation to be recovered
State No. 7
Section 115: To be under custody of mother or father
Article 242: Public Service Commission
Section 357: Prohibition of alteration in structure of property without consent
Section 374: Prohibition of transfer of house or land without provision of passage or exit
Article 270: Prohibition on the imposition of restrictions on political parties
Article 168: Constitution of the State Council of Ministers
Section 407: Property may be donated by pronouncement
Article 179: Oath of a member of the State Assembly
Article 218: Conduct of business of Village Executive and Municipal Executive
Section 516: Statute of limitation
Section 309: Conversion of community property into public property
Section 400: Leaving rented house
Section 72: Marriage to be void
Article 100: Provisions relating to vote of confidence and motion of no-confidence
Section 510: Offer deemed to be revoked
Section 237: Succession deemed to be opened
Section 637: Rights of hirer in case of forfeiture of goods
Section 566: Relation between the surety and the principal debtor
Section 39: Identification of Person Receiving Social Security
Section 290: Prohibition of making new ditch affecting irrigated field
Article 9: National Anthem, etc.
Section 25: Property not to be acquired, requisitioned, auctioned or forfeited
Non-Resident Nepali Rules, 2066
Section 15: Custom or tradition contrary to law not to be recognized
Article 200: Withdrawal of Bills
Article 59: Exercise of financial powers
Section 573: Rights of subrogator
Section 229: Partition of pledged or mortgaged property
Section 485: Transaction carried on with incompetent or quasi-competent person not to be recognized
Section 13: Welfare Fund
Section 379: Power to use stream, river or pond water
Article 260: Powers to establish offices in States
Article 56: Structure of State
Article 236: Inter-State trade
Article 163: Provisions relating to the Chief of State
Article 248: National Human Rights Commission
Article 171: Remuneration and other Facilities of the Chief Minister and Minister
State No. 1
Article 75: Executive power
Article 106: Secretary General and Secretary of the Federal Parliament
Preamble
Section 6: Act against public interest not to be carried out
Section 4: Contribution to be Deposited
Article 289: Special provision relating to the citizenship of officials
Article 267: Provisions relating to the Nepal Army
Article 228: No tax to be levied or loan to be raised
Section 508: Offer and acceptance deemed to be completed
Article 301: Provisions relating to Constitutional Bodies and officials thereof
Section 667: To return goods or amount taken with malafide intention and benefits accrued therefrom
Section 482: Procedures to be fulfilled in paying and collecting principal and interest
Section 43: Function, Duties and Rights of the Executive Director
Article 253: Functions, duties, and powers of the National Women Commission
Article 306: Definitions and interpretations
Section 48: Investigation of Offence
Section 478: Entitlement of creditor to interest from debtor
Section 419: Prohibition of transferring property in common without obtaining consent
Section 24: Information to be Provided if not in Employment
Section 427: Property may be purchased or obtained by other person on one’s behalf
Section 547: Determining price of goods
Section 157: Court may appoint curator
Article 277: Titles, Honours, and Decorations
Section 11: Different Security Schemes may be Operated
Article 152: Specialised courts
Section 610: A contract of lease deemed to be made
Section 184: Adoption to be void
Section 538: Consequences of rescission or voidance of contract
Section 147: Act may be carried out only in consonance with terms
Rule 16: Supervision
Section 267: Right of owner
Section 60: Opportunity to be provided to reconcile sum of debts
Article 52: Obligations of the State
Article 184: Address by the Chief of State
Section 500: To bear compensation for failure to fulfil obligation
Article 131: Vacation of office of Chief Justice or Judge of the Supreme Court
Section 2: Definition
Section 265: Statute of limitation
Section 345: Duty to maintain ownership of trust property
Article 211: Votes of Credit
Section 14: Disciplinary Committee
Section 70: Regulations, Directives and Operational Guidelines to be Framed
Section 14: Payment of Benefit
Section 281: Prohibition of channelling water of house or roof
Section 326: Number of Trustees
Section 592: Recognition of transaction carried out by agent
Section 7: Functions, Duties, and Powers of the Director General
Article 16: Right to live with dignity
Section 28: Saving
Section 425: Right in property may be transferred by attorney
Section 426: Procedure to be followed by body corporate while purchasing or transferring property
Section 153: To be curator of minor
Section 391: Mode and procedure of payment of rent
Rule 15: The Dissolution (Liquidation) of the Association and Its Consequences
Section 17: Fund May Issue Order
Section 3: Recording of Non-Resident Nepali
Article 142: Vacation of the office of the Chief Judge or Judge
Section 283: To leave land while digging well or Kuwa
Article 169: Vacation of office of Chief Minister and Minister
Article 195: Secretary and Secretariat of the State Assembly
Article 82: Transaction of business of the Government of Nepal
Section 105: Maternity or paternity to be determined from mother or father
Section 123: Statute of limitation
Section 169: To be deemed adopted son or adopted daughter
Section 542: Compensation to be ascertained in monetary value
Section 16: Provision Relating to the Union of Non-Resident Nepali
Section 384: Prohibition of renting unsafe house
Article 263: Tharu Commission
Article 90: Decision as to disqualification of member
Section 6: Power to examine and take into possession of a document
Article 249: Functions, duties, and powers of the National Human Rights Commission
Section 209: To obtain partition share from part of father or husband
Article 191: Restriction on discussion
Section 470: Provision relating to payment of amount
Article 165: Vacation of office of Chief of State
Article 235: Coordination between the Federation, State and Local Level
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Section 669: Right to claim reimbursement if payable tax paid by another person

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