Section 106 : To prevent departing from Nepal

1)If any person does not pay the tax within the time limit due for the payment of tax, the Department may, by giving a written notice to the concerned office of the Government of Nepal, issue an order to prevent such person from leaving the country for a period not exceeding 72 hours from the date of expiration of the time of issue of the notice to such person to pay tax.

2) If any additional act has to be done during the period of time mentioned in sub-section (1), the Department has to obtain prior leave of the concerned High Court.

3) If the person referred to in sub-section (1) pays tax or the Department thinks that such person has made satisfactory arrangements on payment of tax, it may withdraw such order by giving notice to the concerned office pursuant to sub-section (1).