Birta Abolition Act, 2016 (1959)


Published: 1959

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Birta Abolition Act, 2016 (1959)
1
Birta Abolition Act, 2016 (1959)

Date of Royal Assent Date of Publication in Nepal Gazette
2016.8.25(11 Nov. 1959) 2016.9.1(16 Dec. 1959)
Amendments:
1. Birta Abolition (Amendment) Act, 20181(1962)
2018.10.24 (7March 1962)
Date of Royal assent and Publication
2. Compensation Act, 2019(1963) 2019.12.30(12 April 1963)
3. Birta Abolition (Amendment) Act, 2024(1967) 2024.7.6(23 Oct. 1967)
4. Revenue Tribunal Act, 2031(1974) 2031.4.18(2 Aug. 1974)
5. Special Court Act, 2031(1974) 2031.6.20 (6 Oct. 1974)
6. Judicial Administration Reforms (First Amendment) Act, 2033(1976) 2033.4.10(25 July 1976)
7. Judicial Administration Reforms (Fourth Amendment) Act, 2043(1986) 2043.7.24(10 Nov. 1986)
8. Administration of Justice Act, 2048(1991) 2048.2.16(30 May 1991)
9. Birta Abolition (Third Amendment) Act, 2049(1992) 2049.5.29(14 Sept.1992)
Date of Authentication and Publication
102. Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010) 2066.10.7(21 Jan. 2010)

1 It has been so mentioned that the Birta Abolition (Amendment) Act, 2018 would also come into
force on the date of the coming into force of the Original Act. 2 This Act came into force on 15 Jestha 2065(28 May 2008).

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Act Number 16 of the year 2016(1959)
An Act Made to Abolish Birta Lands and Impose Land Tax Thereon
Preamble: Whereas, it is expedient to put an end to the feudal system of
utilizing land without paying any revenue to the State, in order to create
feelings and a situation of equality among various classes of people in
………….3 Nepal and thereby bring about harmonious relations among them,
as well as to achieve the sacred objective of streng hening and promoting the
economic well-being of …………..4 Nepal and its people;
Now, therefore, Parliament has framed this Act in the Fifth year of the
reign of His Majesty King Mahendra Bir Bikram Shah Dev.
1. Short Title, Extent and Commencement: (1) This Act may be
called as the Birta Abolition Act, 2016 (1959)
(2) It shall come into force throughout………….5 Nepal.
(3) It shall come into force immediately.
2. Definitions: Unless the subject or context otherwise requires, in th s
Act:
(a) "Birta land" means any kind of land obtained or
possessed in such a way that the land is wholly
exempt from the State Land Tax, or that the tax
payable thereon is less than the tax imposed on
Raikar land of similar type in the same place, and
this term also includes any land as defined in
Clauses (b) and (c).
(b) "A Class Birta land" means a Birta land on which
the recipient can collect and appropriate only the
3 Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010). 4 Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010). 5 Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010).

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prescribed land revenue, or an income based on the
amount of the land revenue, irrespective of the
mode of grant or acquisition, which may or may not
be liable to pay any land tax to the Government of
Nepal, and uncultivated and waste Birta land and
Birta forest land.
(c) "B Class Birta land" means all types of Birta land
other than A Class Birta land.
(d) "Birta-owner" means a person in whose name Birta
land is registered, or in whose name the document
granting Birta land was issued or who is
using/possessing the land as Birta, and this term
includes the heir to such a person entitled to use the
Birta land, as well as the person who uses the land
on usufructuary or simple mortgage or otherwise,
or his or her heir, as long as he or she is in
possession of the land.
(e) "Land Revenue/Tax" means the prescribed tax, in
cash or in kind or in both forms, which the person
in whose name the land is registered (hereinafter
called the tenant on Raikar land in this Act) is
liable to pay to the Government of Nepal, in
relation to the Raikar land, and this term includes,
in relation also to Birta land, the revenue prescribed
to be paid to the Birta owner (which is equivalent
to the land tax on adjoining holdings of Raikar
land) as well as any percentage increases on such
revenue, imposed with or without the consent of the
tenant on Birta land, in accordance with the rights
vested in the Birta owner.

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(f) 6 "Land Revenue Office" means the land revenue
office of the Government of Nepal which collects
the land revenue/tax, and this term includes the
Land Administration Office in a place where the
Land Revenue Office has been dissolved.
(g) "Income on Birta land" means income, in cash or in
kind, realized in addition to the land revenue/tax,
from the person who is allowed to cultivate the
land, with or without, a written agreement.
(h)7 "Chief of Land Revenue Office" includes the Land
Administrator.
(i)8 ………………
(2)9 ………………
(3) It is made clear, for the avoidance of doubt in making
decision pursuant to Sub-section (2), that where any person has, out of
the same Birta land in various plots or one plot, granted some Birta land
to another person in consideration for the land revenue only and some
Birta land in consideration for income with or without con luding a
deed or he or she himself or herself is cultivating some Birta land out of
such Birta land, the Birta land granted in consideration for the land
revenue shall be considered as the A Class Birta land irrespective of the
same plotting or one single plot and the Birta land granted in
consideration for income or the Birta land being cultivated by such a
person himself or herself shall be considered as the B Class Birta land.
3. Birta Abolition : (1) With effect from the date of commencement of this Act, the Birta system existing in………..10 Nepal has been
6 Amended by Birta Abolition (Amendment) Act, 2024(1962). 7 Inserted by Birta Abolition (Amendment) Act, 2024(1962). 8 Inserted by Birta Abolition (Amendment) Act, 2024(1962), and deleted by Judicial Administration
Reforms (Fourth Amendment) Act, 2043(1986). 9 Deleted by Judicial Administration Reforms (Fourth Amendment) Act, 2043(1986). 10 Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010).

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terminated, and all Birta holdings existing up to the day prior to the commencement of this Act have been abolished.
(2) All Birta lands existing in ………….11 Nepal, which have
been abolished under Sub-section (1) above, shall be converted into
Raikar, and land ownership rights therein shall be vested in the
Government of Nepal, and the land ownership rights and powers
possessed by Birta holders on such Birta land prior to the
commencement of this Act shall be deemed to have ipso facto lapsed.
(3) Any law, regulation, order or other document providing for
the emergence or continuation of ownership rights and powers on Birta
land in favor of any individual has been repealed or nullified with effect
from the date of commencement of this Act.
4. Assessment of Land Tax and Registration: (1) Subject to the
provisions of Section 11, land taxes have been assessed as follows with
effect from Fiscal Year 2016-17 (1959-60) on lands converted into
Raikar under this Act:
(a) On A class Birta land, an amount equivalent to the
land tax which the Birta owner has been collecting
from the tenant on such Birta land.
Provided that, the waste or forest Birta
lands, which have not been registered in the name
of any tenant and have not been reclaimed, shall
only be struck off the records.
(b)12 As per the following in relation to the B Class Birta
Land in the Kathmandu Valley:


11 Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010). 12 Amended by Birta Abolition (Amendment) Act, 2024(1967).

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Paddy field Sloppy land
(1) First grade Ropani one Rs. 3.00 Rs. 1.14
(2) Second grade Ropani one Rs. 2.44 Rs. 0.94
(3) Third grade Ropani one Rs. 1.69 Rs. 0.56
(4) Fourth grade Ropani one Rs. 1.12 Rs. 0.37
Provided that, in relation to any Birta land of
B Class in the Kathmandu Valley:
(1) If the rate of land tax chargeable by half the figure
of land revenue chargeable in the case of Raikar
land that is adjoining applicable for fiscal year
2016/17 (1959/060) is less than that rate, the land
tax shall be collected at the said lesser rate in
relation to such Birta land for the said year.
(2) If the rate of land tax chargeable by the figure of
land revenue chargeable in the case of Raikar land
that is adjoining applicable for fiscal year 2017/18
(1960/61) is less than that rate, the land tax shall be
collected at the said lesser rate in relation to such
Birta land for the said year.
As per the figure of land revenue chargeable
on the Raikar land that borders B Class Birta land
situated in the other Hilly areas and Terai areas of
………..13 Nepal, for fiscal year 2016/17 (1959/60).
Provided that, only half the figure of land
revenue chargeable on the bordering Raikar land
for financial year 2016/17(1959/60) shall be
collected.
13 Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010).

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(c)14 Where any person has paid the land tax in excess of
that payable pursuant to Clause (b) for fiscal years
2016/17 (1959/060) and 2017/18 (1960/61), and
makes a claim in writing accompanied also by the
evidence, the amount as proved to be in excess
shall be returned to that person.
(2) The chief of Area Revenue Office shall assess the land tax as
determined pursuant to Sub-section (1) above, register Birta lands on
which the land tax is thus assessed as R ikar in the following manner,
compile assessment as Raikar in the following manner, maintain
assessment records, and collect the land tax:
(a) In the case of Class A Birta land, in the name of the
tenant on such Birta land.
Provided that, no unreclaimed waste land or
forest shall be registered in anyone’s name, and
such land or forest shall be equivalent to other
waste land and forest belonging to the Government
of Nepal.
(b) In the case of Class B irta land, in the name of the
Birta owner.
Provided that, if the land is registered in the
name of a person who is using it on usufructuary or
sight mortgage or his or her heir using it, his or he
right shall be limited to usufructury or sight
mortgage, and he or she shall not refuse redemption
according to the prevailing Nepal law, and the right
of the redeemer to have the land registered as
Raikar in his or her name shall be secure.
14 Inserted by Birta Abolition (Amendment) Act, 2018(1962).

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(3) Any person who is dissatisfied with the rates determined
under Sub-section (2) on B Class Birta land may make an appeal to the
Chief District Officer,15 and any person who is dissatisfied with the
decision of the Chief District Officer16 may make an appeal to the
concerned Revenue Tribunal17.
(4) In cases where the different tax rates are prevailing on Raikar
land of similar grade adjoining or in the neighborhood of B class Birta
lands and paid to the Government of Nepal as per such rates, the
assessment of land tax shall be made at the higher rate until an order to
the contrary is issued by the Government of Nepal.
(5) In cases where any tax or levy had been assessed and paid to
the Government of Nepal prior to the commencement of this Act on any
land on which land tax is imposed under this Act, such tax or levy shall
be deemed to have been included in the land tax and the record of that
tax or levy shall be crossed off.
5. Power of the Chief of Land Revenue Office to procure
documents: (1) The Chief of Land Revenue Office may, if he or she
desires to inspect documents relating to Birta land converted into Raikar
under this Act, issue a written order to the Birta owner or his or her
employee engaged to manage the land and make collections therein to
submit such documents.
(2) In cases where any parson fails to comply with the order of
the Chief of Land Revenue Office issued pursuant to Sub-section (1),
the Chief of Land Revenue Office may impose a fine not exceeding Five
Hundred Rupees on such a person and procure the documents.
6. Payment of Land Tax: (1) The land tax levied pursuant to Section 4
shall, unless otherwise provided, be paid through the Jimidar, if any,
15 Amended by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010). 16 Amended by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010). 17 Amended by Republic Strengthening and Some Nepal Laws Amendment Act, 2066(2010).

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and failing such Jimidar, by the registered land-owner mentioned in
Sub-section (2) of Section 4, to the local Land Revenue Office in the
same way as payment is made of land tax on Raikar land, and the
prevailing Nepal Law relating to the payment and collection of land tax
shall be applicable on such payment and collection of such land tax.
18Provided that, for fiscal years 2016/17 (1959/060) and2017/18
(1960/61), the land tax to be paid and collected pursuant to this Act may
be paid and collected by installments in such manner as specified by the
Government of Nepal by a Notification in the Nepal Gazette.
(2) Without prejudice to the generality of the provisions of Sub-
section (1), in case the land tax mentioned in Section 4 remains in
arrears, it shall be realized in the same way as arrears of land tax on
Raikar land are realized.
(3) No Birta owner of A Class Birta land on which land tax has
been levied under Section 4 or his or her employee shall be entitled to
collect or realize land tax on such land with effect from the date of
commencement of this Act.
(4) A Birta owner of B Class Birta land on which land tax has
been levied under Section 4 shall be entitled to realiz the land tax
levied under Section 4, in addition to the rent, from the person
cultivating his or her land.
(5) In cases where there are any Jimidars, Patuwaris, Jimmawals,
Tharis, and Mukhiyas on Birta lands, their powers and responsibilities
shall be the same as those of similar functionaries on Raikar land.
(6) Birta revenue offices established by Birta owners to discharge
their functions shall be converted into Revenue Offices of the
Government of Nepal with effect from the date of commencement of
18 Inserted by Birta Abolition (Amendment) Act, 2018(1962).

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this Act, and all papers and documents relating to Birta lands therein
shall be regarded as belonging to the Government of Nepal.
(7) The employees of Birta revenue offices which have been
converted into government offices pursuant to Sub-section (6) shall be
regarded as the civil employees of the Government of Nepal.
7. Registration to be made: (1)19 Within One Hundred Twenty days
after the date of commencement of this Act, the B Class Birta Owners
shall submit the following details of their Birta lands and pay the land
tax or land revenue due and payable to the local Land Revenue Office
and to the Land Administration Office in a place where the Land
Revenue Office has been dissolved; and upon receipt of ayment of the
due land tax or land revenue, the Land Revenue Office or the Land
Administration Office, as the case may be, shall give a receipt of
submission of details accordingly, and register such lands in their
respective names and with the concerned records and main records of
survey and measurement of such lands:
(a) The area (Bigha, Ropani, etc.) of the Birta land, or
the approximate area thereof in case the existing
records do not specify the area, and the boundaries
of the land, if known,
(b) The amount of land revenue or land tax specified, if
any, by the survey and measurement carried out by
the Government of Nepal, and amount of land
revenue of the Birta land specified at the time when
a cultivated land has been granted,
(c) The names of persons cultivating the land, area of
land cultivated by them, and the rent payable by
each of them to the Birta owner.
19 Amended by Birta Abolition (Amendment) Act, 2024(1967).

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(d) Any other matters as prescribed by the Government
of Nepal.
(2) It shall be the duty of Birta owners of A Class Birta lands or
the officer-in-charge working at the Revenue Office, if any, on any Birta
land or the person engaged to manage and make collecti ns on Birta
lands in case the Birta owner ordinarily resides outside Nepal, to submit
necessary documents containing particulars mentioned i Sub-section
(1) above to the concerned Land Revenue Office.
(3) In the case of a failure to submit such particulars in respect of
any Birta lands as required under Sub-sections (1) and (2) or even
though particulars are submitted, if they deliberately20 misrepresent
specific particulars, each person under obligation o submit particulars
under Sub-section (1) or (2) may be subjected by the C ief of area Land
Revenue Office to a fine not exceeding One Thousand Rupees or
imprisonment for a term not exceeding One year or both punishment.
(4)21 ……………………
(5)22 An appeal may be made to the concerned Revenue
Tribunal23 against the order of punishment under Sub-section (3).
(6)24 If the landowner or tenant of B Class Birta Land that has
been converted into the Raikar land upon the Birta land being
eliminated pursuant to this Act intends to get his or her land to be
surveyed, the local Land Revenue Office may provide for the carrying
out of plain table survey taking into account of convenience if he or she
executes a deed with condition of making payment of survey expenses
until Five years at the rate of ten percent of the land tax.
20 Inserted by Birta Abolition (Amendment) Act, 2018(1962). 21 Deleted by Birta Abolition (Third Amendment) Act, 2049(1992). 22 Amended by Birta Abolition (Amendment) Act, 2024(1967). 23 Amended by Republic Strengthening and Some Nepal Laws Amendment Act, 2066 (2010). 24 Inserted by Birta Abolition (Amendment) Act, 2024(1967).

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7A.25 Entitlement of land tillers to register Birta lands: (1) The Tiller of
Class B Birta Land may, within the time as specified by the Government
of Nepal after the commencement of this Section, make an application,
setting out the evidence and proofs that are in his or her possession or of
which knowledge and information he or she has and plot number,
boundaries of the land, name, surname and address of the Birta owner,
crop rent and revenue thereof, to the concerned Revenue or Land
Revenue Office of the concerned district for the registration of such land
in his or her name.
(2) Upon receipt of an application as referred to in Sub-section
(1), if, in making necessary examination of the application, the land in
question is not found as a land already registered in the name of Birta
owner or a land under the State Guthi (Trust) but appears to be the
existing Birta land than can be registered in the name of applicant, the
Revenue or Land Revenue Office shall register such a land in his or her
name, upon collecting the fee and charge prescribed by the Government
of Nepal by publishing a notice in the Nepal Gazette.
8. Chief of Revenue Office to exercise some powers of court: The
chief of Revenue Office may, while discharging his or her duties under
this Act, such powers as may be exercisable by courts in matters
pertaining to recording statements, procuring evidence and documents,
summoning witness, and conducting local inquiries.
9. Compensation: (1) The Government of Nepal …………..26 shall pay
to the Birta owners of A Class Birta Lands compensation as mentioned
in the Schedule and according to the procedures prescrib d therein.
(2) While calculating the compensation payable under Sub-
section (1), the total amount shall be arrived at in percentages of the
25 Inserted by the Birta Abolition (Third Amendment) Act, 2049(1992). 26 Deleted by the Compensation Act, 2019 (1962).

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annual land tax which is proved to have been usually realized by any
Birta owner who possesses authentic evidence of his or her claim.
Provided that, while calculating such compensation, the
Government of Nepal shall not recognize any document of less than One
Hundred Rupees in value, in cases where evidence of r gistration or
possession until April 12, 1959, is not available, and no document
whatsoever of a date subsequent to August 8, 1959, whatever or not
registered, unless in accordance with the decision of a court on a case
filed earlier.
(3) Compensation shall be calculated and paid on the basis of the
net land tax realized after providing for taxes, if any, paid or payable in
the year 2015 (1958/59).
10. Compensation for mortgaged Birta Lands: If A Class Birta Land
is mortgaged by any person, on sight or usufructuary basis, and the
mortgagee has been utilizing the land in consideration for the money
paid, compensation under this Act shall be received by the person using
the land on sight or usufructuary mortgage.
Provided that if the amount of compensation exceeds the value of
the sight or usufructuary mortgage, the surplus shall be received by the
mortgager according to the procedure prescribed in the Schedule; and in
the case of a shortfall, the mortgagee shall not be entitled to make any
claim against the Birta owner or any other person.
11. Concession on land tax on certain Birta Lands: (1) Land tax shall
not be levied according to Section 4 on Birta lands converted into Guthi
as follows until alternative arrangements are made to operate the Guthi
according to custom and tradition:
(a) Birta lands established as Guthi by the Government
of Nepal,

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(b) Guthi Birta lands which, though originally
bestowed by the people, were subsequently turned
over to the Government of Nepal and thus taken up
by it, or lands administered as Guthi after being
confiscated by the Government of Nepal or for any
other reason, and
(c) Guthi Birta lands established with permission from
the Government of Nepal.
(2)27 The District Court28 shall try cases of whether any land is
a land as referred to in Clause (a), (b) or (c) of Sub-section (1), and
appeal may be made to the Court of Appeal29 against the same.
12. Right of tenant evolved from tenancy on Birta Lands: (1) In
cases where any person possesses the tenancy right on B Class Birta
land which is converted into the Raikar land pursuant to this Act, the
name of the tenant also shall be registered as protected peasant when the
name of the B class Birta owner is registered as a landowner on Raikar
land. Such a protected tenant shall not be deprived of such occupancy
rights and privileges as were secured by him or her as a tenant.
(2) After the tenant on A Class Birta land becomes a land-owner
after such land is registered in his or her name, any person who obtains
and cultivates the land from such a land-owner before r after the
commencement of this Act shall become a tenant and acquire the rights
of a tenant, subject to the provisions of the Act Relating to Lands.
12A.30Special provisions relating to the registration of Birta land: The
B Class Birta land that has not been converted into Raikar and
registered in the name of any person by the last day of the month of
Ashad of the year 2049 (1992) shall be registered only i the name of
27 Amended by Revenue Tribunal Act, 2031(1974). 28 Amended by Judicial Administration Reforms (Fourth Amendment) Act, 2043(1986). 29 Amended by Administration of Justice Act, 2048(199 .). 30 Inserted by Birta Abolition (Third Amendment) Act, 2049(1992).

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the person who has been cultivating that land pursuant to Section 7A.
After that period, no B Class Birta land shall be registered in the name
of any Birta-owner, and even if such a land was registered, it shall not
be recognized.
Provided that, where a case has been filed in a court on the matter
of converting such a land into Raikar or registering it prior to the last
day of the month of Ashad of the year 2049 (1992) and is sub judice in
the court, it shall be as decided by the court; and where any Birta-owner
has made an application to the Revenue Office or Land Revenue Office
for the conversion of such a land into Raikar and registration thereof in
his or her name and the application is still under consideration by such
Office and the person cultivating such land has not made an application
for the conversion of such land into Raikar and registration thereof in
his or her name, it shall be as decided by the Revenue Office or Land
Revenue Office.
12B.31 Registration to be made within time-limit: If a person cultivating
Class B Birta land fails to register such land in his or her name within
the time-limit prescribed by the Government of Nepal ursuant to
Section 7A., such land shall be dealt with in accordance with the laws in
force as if such land were a land of which land revenue was not paid.
13. Power to frame Rules: The Government of Nepal may frame Rules to
implement the provisions of this Act.
14.32 ………………
15. Action in case of conflict with the laws in force: Notwithstanding
anything contained in the laws in force, the matters provided for in this
Act or the Rules framed hereunder shall be dealt with accordingly.
31 Inserted by Birta Abolition (Third Amendment) Act, 2049 (1992). 32 Repealed by Birta Abolition (Amendment) Act, 2018 (1962).

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Related to Section 9
Schedule
Table of Compensation

S.N. Land Revenue that has been
provided in One Year
Compensation to be provided ( On the
ament to be provided under the
Section 9 of the Act)
1 Upto first Five Hundred Rupees One Thousand Percent
2. For next Five Hundred Rupees Five Hundred Percent
3. For next Two Thousand Rupees One Hundred Percent
4. For next Three Thousand Rupees Fifty Percent
5. For next Four Thousand Rupees or
more than that Twenty Five Percent
Provided that, no one shall be provided the compensation more than
Twelve Thousand Rupees.

Process for Compensation 33… … …
33 Deleted by Compensation Act, 2019. Note: (1) The words changed by Birta Abolition (Amendment) Act, 2024:-
The words " Tenant" shall be substituted for "Protected Farmer" (2) The words change by Some Nepal Law Amendment Act, 2063
The words "Nepal Government" shall be substituted for "His Majesty's Government".