Guthi Corporation Act, 2033 (1976)


Published: 1976

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Guthi Corporation Act, 2033 E
1
The Guthi Corporation Act, 2033 (1976)
Date of Authentication and Publication
2033.7.4 (20 October 1976)

Amendments,
1. The Guthi Corporation (First Amendment) Act,
2041 (1984)
2041.8.24
(9 Dec. 1984)
2. The Guthi Corporation (Second Amendment)
Act, 2049 (1993)
2049.10.5
(18 Jan. 1993)
3. Some Nepal Acts Amendment Act, 2063(2006) 2063.6.28(14 Oct.
2006)
4. Republic Strengthening and Some Nepal Laws
Amendment Act, 2066 (2010)1
2066.10.7 (21 Jan.
2010)

Act No. 41 of 2033 (1976)
………………….2
An Act Made to Provide for Amending and Consolidating Laws
Relating to Guthi Corporation

Whereas, a Guthi Corporation has been established to remove state trusts
(Rajguthi) from the jurisdiction of the Government of Nepal and place them
under a corporation, and operate the state trusts in a systematic manner, and
1 This Act came into force on 15 Jestha 2065. 2 Deleted by the Republic Strengthening and Some Nepal Laws Amend ent Act, 2066.

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it is expedient, ……………3, to make more effective and timely provisions
by amending and consolidating laws relating to Guthi with a view to
maintaining cordial relation between the people of various classes and
economic interest and morality of the people generally;
Now, therefore, be it enacted by His Majesty King Birendra Bir
Bikram Shah Dev on the advice and with the consent of he Rastriya
Panchayat.
Chapter-1
Preliminary
1. Short title, extent, and commencement: (1) This Act may be
called as the "Guthi Corporation Act, 2033 (1976)".
(2) It shall apply throughout …………….4 Nepal.
(3) It shall come into force immediately.
2. Definitions: Unless the subject or the context otherwise requires, in
this Act,-
(a) "Corporation" means the Guthi Corporation under Section 3.
(b) "Chairperson" means the chairperson of the Guthi Corporation.
(b1)5 "Board" means the Board of Directors formed under Section 4.
(b2) 6 "Member" means the member of the Board.
(b3) 7 "Administrator" means the administrator of the Corporation.
(c) "Guthi" means and includes a Guthi (trust) endowed by any
philanthropist through relinquishment of his or her title to a
movable or immovable property or any other income-yielding
property or fund for the operation of any shrine (matha) or
3 Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. 4 Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. 5 Inserted by the First Amendment. 6 Inserted by the First Amendment. 7 Inserted by the First Amendment.

3
festival, worship or feast of any God, Goddess or fr the
construction, operation or maintenance of any temple, shrine
(devasthal), rest house (dharmashala), shelter (pati), inn
(pauwa), well, tank, road, bridge, pasture, garden, forest,
library, school, reading hall, dispensary, treatment facility,
house, building or institution for any religious or philanthropic
purpose.
(d) "Rajguthi" means a Rajguthi (state trust) which the Guthi
Corporation has right and liability in and is being managed and
operated by the Guthi Corporation at the time of the
commencement of this Act.
(e) "Chhut Guthi" means a Guthi which enjoys exemption so that
only the surplus of the Guthi after operating the worship,
festival etc. of the Guthi from income as per the deed of
donation or royalty is paid to the Rajguthi or the Guthi
operators themselves are entitled to the surplus, and by
registering the Guthi in the records of Rajghthi prior to the
commencement of the Guthi Corporation Act, 2021 (1973) or
requiring such registration and that the land revue or taxation
of such Guthi land as payable to the Government of Nepal is
exempted and that the trustees of the Guthi themselves are
entitled to operate and register the Guthi.
(f) "Personal Guthi" means an individual's private Guthi other
than a Rajguthi and Chhut Guthi.
(g) "Guthiyar (trustee)" means a person who is entitled to enjoy
the surplus income (shes kasar) of the Guthi or operates the
Guthi and is the endower of a Chhut Guthi or personal Guthi or
the heir to the endower, and the Mahant and priest (pujari)
deputed in the yearly basis to a position of such a Guthi.

4
(h) "Guthi Raitan Numbari land (Guthi land registered in the name
of individual)" means a land the registration holder of which is
required to pay the land revenue (malpot) to the Corporation.
(i) "Guthi Numbari land (registered Guthi land)" means a land the
Corporation, in the capacity of the landowner, is required to
pay the land revenue to the Government of Nepal.
(j) "Guthi Tainathi land (Guthi owned land)" means a land which
is not registered in the name of any person and in which the
Guthi Corporation has exclusive right.
(k) "Guthi controlled land (Guthi Adhinastha land)" means a land
the registration holder of which has being paying i-kind to the
Corporation.
(l) "Guthi Jimidari" means the Jimidari in which the land revenue
is paid to the Guthi, upon the Guthi having right in any
Jimidari area.
(m)8 "Prescribed" or "as prescribed" means prescribed or as
prescribed in the Bye-laws framed under this Act or he order
issued by the Government of Nepal by publishing a
Notification in the Nepal Gazette, from time to time.
Chapter-2
Establishment and Operation
3. Guthi Corporation to continue to exist: (1) The Guthi
Corporation established under the Guthi Corporation Act, 2021(1972)
shall continue to exist as if it were established un er this Act.
(2) The Corporation shall be an autonomous and corporate
body having perpetual succession. It shall have a sparate seal of its
8 Amended by the First Amendment.

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own for all of its functions. It may sue and be also sued in its own
name.
(3) Subject to this Act and the Bye-laws framed hereunder, the
Corporation may acquire, use, and transfer in any manner any
movable and immovable property.
(4) The head office of the Corporation shall be situated at
Kathmandu.
4.9 ………………….
5. 10 …………………
6. Appointment of employee and adviser: (1) The Corporation
may, as required, appoint employees and advisers, and their
appointment and terms and conditions of service shall be as
prescribed.
(2) Notwithstanding anything contained in Sub-section (1), the
Government of Nepal may, if it deems necessary, ……11 alter the
positions of the employees of the Corporation, from ti e to time.
7. Formation of Academic (Bidwat) Committee: (1)12 The
Corporation shall have one Academic Committee consistig of Five
members, including one chairperson, nominated by the Government
of Nepal from amongst the academician and saints (sadhu santa) who
are renowned in religious, social and educational fields.
(2) An employee designated by the chairperson of the
Corporation shall be the secretary of the Academic Committee.
(3) The chairperson of the Corporation shall take part in the
meeting of the Academic Committee.
9 Repealed by the First Amendment. 10 Repealed by the First Amendment. 11 Deleted by the Second Amendment. 12 Amended by the Some Nepal Acts Amendment Act, 2063.

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(4) 13 The term of office of the members nominated pursuant to
Sub-section (1) shall be Four years. After the termination of their
tenure, they may be re-nominated.
Provided that, if the Government of Nepal considers
appropriate, it may nominate another person in the place of any
nominated member prior to the completion of his or herterm of
office.
(5) The members of the Academic Committee shall receiv
such remuneration or allowance as prescribed for having taken part in
the meetings of the committee.
8. Advice and opinion of the academic committee may be taken:
If the Board considers necessary, it may take advice and opinion of
the Academic Committee on the following matters:
(a) Ancient rites and rituals (ritisthiti) on Guthi,
(b) Religious procedures (dharmik bidhi), traditions (parampara)
and other provisions relating to religion (dharma).
9. 14 Formation of Board: (1) The Government of Nepal shall form a
Board of Directors consisting of the following members for the
operation of the functions of the Corporation:
(a) A person designated by the
Government of Nepal
-Chairperson
(b) Representative, Ministry of
Home Affairs (Gazetted First
Class)
-Member
(c) Representative, Ministry of
Law, Justice and Parliamentary
13 Amended the Some Nepal Acts Amendment Act, 2063. 14 Amended the First Amendment.

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Affairs (Gazetted First Class) -Member
(d) Representative, Ministry of
Education and Culture (Gazetted
First Class) -Member
(e) Director General, Department of
Land Revenue
-Member
(f) Three person who have gained
experience in Guthi related
affairs, nominated by the
Government of Nepal from the
religious, social fields of the
country



-Member
(g) Administrator -Member
secretary

(2) If the executive chairperson is nominated in the
Corporation, an employee of the Corporation designated by the
chairperson shall carry out the functions of the secretary of the Board.
(3) The term of office of the members nominated under Clause
(g) of Sub-section (1) shall be Three years; and they may be re-
nominated on the expiration of their term of office.
Provided that, if the Government of Nepal considers
appropriate, it may nominate another person in the place of any
nominated member prior to the completion of his or herterm of
office.

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9A.15 Functions, duties and powers of the Board: (1) The Board shall
exercise and perform all such powers and duties as conferred and
entrusted to the Corporation.
(2) The Board shall implement appropriate suggestion
recommended by the Academic Committee.
10.16 …………..
11. Disqualification for being member: Any of the following persons
shall not be eligible to be appointed to the office of member of the
Board or the academic committee:17
(a) ……………….18
(b) Who is a declared insolvent;
(c) Who is of unsound mind or is insane;
(d) Who is convicted by a court of a criminal offens involving
moral turpitude;
(e) Who is below 21 years of age; or
(f) Who is involved in a contract (hekka) with the Corporation or
has personal financial interest (conflict of interest) in any
transaction with the Corporation.
12. Circumstance where the office of member falls vacant: Any
person shall cease to continue to hold the office of member of the
Board or the Academic Committee,19 in the following circumstance:
(a) If the member suffers any disqualification set for h in Section
11,
(b) If the member tenders resignation from the office of member,
15 Inserted by the First Amendment. 16 Repealed by the First Amendment. 17 Amended by the First Amendment. 18 Deleted by the First Amendment. 19 Amended by the First Amendment.

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(c) If, without for any reasonable reason, the member absents
himself or herself from Three consecutive meetings of the
Committee or the Academic Committee,20 without permission
of the Board or the academic committee, and the Governm nt
of Nepal removes him or her from the office of member,
(d) If the Government of Nepal nominates another person in the
place of the member pursuant to the proviso to Sub-section (4)
of Section 7 and Sub-section (3) of Section 9.
12A.21Appointment of administrator: The Government of Nepal shall
appoint one administrator in the Corporation.
13. 22 Fund of the Corporation: (1) The Corporation shall have a fund of
its own. The following amounts shall be credited to that fund:
(a) Grants received from the Government of Nepal,
(b) Amounts received from any regular source,
(c) Land revenue or other incomes received from the
Guthi lands,
(d) Amounts received while transferring Guthi
controlled lands into registered lands (Raitan
Numbari lands),
(e) Any other amounts received by the Corporation.
(2) All cash balances shall be deposited in the Nepal Rastra
Bank or any bank designated by the Committee, in the name of the
Corporation.
(3) All expenses to be made by the Corporation shall be
chargeable on the fund of the Corporation.
20 Amended by the First Amendment. 21 Inserted by the First Amendment. 22 Inserted by the First Amendment.

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(4) Notwithstanding anything contained in Sub-section (3), any
amounts received pursuant to Clause (d) of Sub-section (3) and
proceeds of the sale of any assets in the name of the Corporation shall
be held as a revolving fund (akshaya kosh) of the Corporation, and
such amounts shall not be used for any yearly expenditure, except
depositing the same in a fixed account with any bank or making long-
term investment such as building a house or shop. At lest Twenty
Five percent of the incomes made from the investment of the
revolving fund shall be compulsorily deposited to that fund and the
rest amount may be spent in the business of the Corporation.
14. Accounts and audit of the Corporation: (1) The accounts of the
Corporation shall be maintained in accordance with the prevailing
Nepal law.
(2) The accounts of the Corporation shall be audited by the
Auditor General.
15. Financial year and annual report of the Corporation: (1) The
financial year of the Corporation shall be the same as that of the
Government of Nepal.
(2) The Corporation shall submit to the Government of Nepal
an annual report of its financial condition and busine s within Six
months from the date of expiration of every financial year.
Chapter-3
Functions and Duties of the Corporation
16. Management and operation of Rajguthi: (1) The Corporation
shall, for the management and operation of its Amanati, Rajguthi,
shrines (matha) and temples, appoint Mahants, priests (pujari),
managers and other workers, employees, as required, and shall carry
out such acts required to be carried out, including festivals and

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worship in accordance with donation deed (daanpatra likhat), if any,
and with customs (parampara), through its amanat (wage system),
and the incomes of such Amanati Guthi, shrines and temples shall be
credited to the Guthi fund and Guthi in-kind stock and the expenses
shall be chargeable on the Guthi fund and Guthi in-kind stock.
(2) In the case of Chhut Guthi and personal Guthi converted
into the Rajguthi, the Corporation may, in stead of carrying out the
affairs of the Guthi under the amanat (wage system) pursuant to Sub-
section (1), so hand over the management of and operation of such
Guthi to the registered trustee, Mahant, priest who has operated it
previously or nay other person, specifying a period not exceeding
Five years, that it shall be managed and operated under its care,
control and direction and that the acts required to be carried out
including festivals and worship according to the donation deed,
document of such Guthi and the customs are not stopped and religious
activities are not given up (dharmalop), by making necessary addition
or increase to the positions of existing workers and employees and
ceiling of expenses or creasing new positions by deducting
unnecessary positions.
Provided that, the incomes that remain upon deducting he
expenses as per the ceiling so given shall be paid b ck to the
Corporation.
17. Functions, duties and powers of the Corporation: The
functions, duties and powers of the Corporation, in addition to those
clearly mentioned in this Act, shall be as follows:
(1) To have right and obligation of the Corporation n the Rajguthi
and manage and operate the same,
(2) To take Chhut Guthi and personal Guthi in the Rajguthi and
manage and operate the same on the amanat (wage system) or

12
cause it to be operated in accordance with the provisions
contained in this Act,
(3) To carry out or cause to be carried out religious festivals,
worships as set forth in the donation deed, document and
custom, in such a manner as not to cause the extinction of
religious performance (dharmalop),
(4) Utilize the movable and immovable property of theRajguthi or
the income accruing therefrom for any existing and ad itional
religious, educational, cultural, social, or philanthropic
purpose,
(5) To prevent leakage by mitigating unnecessary expenses from
the income accrued from the Rajguthi, and prepare new
positions of employees and ceiling of expenses, as required, for
the operation of the Rajguthi in a more systematic manner,
(6) To obtain any grant, donation, gift, movable and immovable
property,
(6a)23 To manage offerings (cash and kind bhetighati) submitted to
temples and shrines (matha),
(6b)24 To maintain inventory of, and protect, or cause to be protected,
ancient ornaments and religious and cultural goods,
(6c)25 In making expenses for the purpose of any Guthi, to make
expenses from the income of the same Guthi, as far as possible,
(7) To carry out farming, horticulture and animal husbandry,
(8) Enter into or finalize contracts (karar), agreements (thekka), on
behalf of the Corporation, in order to carry out any ct required
to be carried out by the Rajguthi,
23 Inserted by the First Amendment. 24 Inserted by the First Amendment. 25 Inserted by the First Amendment.

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(9) To build houses, shops and rent the same,
(10) To institute legal action as required to be instituted on behalf
of the Corporation, or to defend any legal action instituted
against the Corporation, and act in accordance with the
judgment of a court,
(11) To operate the Guthi from the income (aayastha) of the
Rajguthi, make expenses from the same and establish a reserve
(jageda) fund from the surplus amount and make safe
investments from that fund,
(12) To cultivate the Guthi Tainathi land itself by the Corporation
or allow it to be cultivated by to the tenants,
(13) To perform such other incidental functions as required to be
performed in managing and operating the Rajguthi in
accordance with this Act and the prevailing laws.
18. Acts prohibited to be carried out by the Corporation: The
Corporation shall not carry out the following acts:
(1) To alienate the ownership of Guthi over the Guthi land,
without approval of the Government of Nepal,
(2) To register the Guthi barren land (ailani) as a registered land
(nambari) in contravention of the policies of the Government
of Nepal,
(3) To carry out any such act and action, financial tr nsaction or
the management or operation relating act and action as m y
cause loss to the Corporation or the religious performance of
the Rajguthi.
19. Devolution of rights and liabilities of Chhut Guthi on the
Corporation: All Chhut Guthis shall be converted into the
Rajguthis, and all rights of the Chhut Guthis over the movable and

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immovable assets, and God's statues of such Ch ut Guthis shall
devolve on the Corporation and all rights and powers of the trustees
and beneficiaries of such Chhut Guthis shall cease to exist.
19A.26 Inventory of personal Guthis: (1) The trustee of a personal Guthi
shall give an inventory of the Guthi, in the format as prescribed to the
Corporation.
(2) Upon receipt of the inventory pursuant to Sub-section (1),
the Corporation shall maintain, as prescribed, separate inventories of
the personal Guthis endowed for personal or family or social
interests.
20.27 Power of the Corporation to take over rights and liabilities of
personal Guthi: (1) If a request in writing is made by all or most f
the trustees, including the donor, of any personal Guthi that the
Corporate bear the rights and liabilities of such a personal Guthi and
manage and operate it by the Corporation itself, the Corporation may
take over the rights and liabilities of such a personal Guthi and
manage and operate the same.
(2) If the trustees of a personal Guthi endowed for social
interest, other than a personal Guthi endowed for personal or family
interest appears to have not operated the Guthi in accordance with the
provisions set forth in the Shilapatra (a deed made on the stone),
religious deed (dharapatra) or donation deed (daanpatra) and to
have misappropriated the properties of the Guthi, the Corporation
may take custody of, and manage and operate, such a Guthi, despite
that a request in writing is not made by the trustees.
(3) The Corporation may take custody or the land
administration of all kinds of Guthi lands the rent of which is to be
26 Amended by the Second Amendment. 27 Amended by the Second Amendment.

15
paid to the Pashupati Amalkot Kachahari and which are related to
Pashupati Guheshowri and manage and operate the same.
(4) After the Corporation has taken over the rights and
liabilities pursuant to Sub-section (1) or (2), such a personal Guthi
shall be converted in to the Rajguthi, and all rights of the personal
Guthi or donors, trustees to the movable and immovable assts and
God's statues of such a personal Guthi shall devolve on the
Corporation, and all rights and powers of the donors, t ustees and
beneficiaries of such a personal Guthi shall cease to exist.
21. To hand over inventory and assets of Chhut Guthis and
personal Guthis converted into Rajguthi: The donors, trustees or
operators of the Chhut Guthis or personal Guthis converted into the
Rajguthi pursuant to Sections 19 and 20 shall hand over all
documents including inventories of the movable and immovable
assets and records and books of accounts of such Gut is to the
Corporation, as prescribed, within six months of the date of
publication of the notice published by the Corporati n.
Chapter-4
Abolition of Guthi Jimidari (Landholding)
22. Abolition of Guthi Jimidari (Landholding): The Guthi Jimidari
(landholding) is hereby abolished. As the consequence of such
abolition, all rights and powers of the Jimidar, Patuwari, associated
with the Jimidari of the concerned area of Guthi shall be deemed to
have ipso facto ceased to exist.
Provided that, in the case of the land under the Jimidari, it
shall be registered as Guthi Raitan Numbari in the name of the
Jimidar in respect whereof Jimidari has been abolished.

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23. Documents relating to Jimidari (landholding): The person who
has custody of the documents of Guthi Jimidari shall hand over such
documents to the Corporation as and when so such an order is made
by the Corporation.
24. Interim provision relating to recovery and realization of land
revenue: The concerned Jimidar, Patuwari shall recover and realize
as previously the land revenue and pay the same to the Corporation
unless and until the Corporation makes arrangement on the recovery
and realization of the land revenue of the Guthi Jimidari abolished
and give a notice thereof.
Chapter-5
Rajguthi Land
25.28 Management of Guthi Tainathi (Guthi owned) land: (1)29 The
Corporation itself may cultivate the Guthi Tainathi land or get it
registered by way of Dutch auction (lilam badabada).
(2) In the case of barren land out of the Guthi Tainathi land,
the Corporation may make any of the following arrangements,
depending on the circumstance:
(a) To cultivate the land by the Corporation itself,
(b) To provide it to any particular farmer
……………….30 for cultivation, by remitting
only the crop rent for some years as prescribed,
(c) To convert the land into …………31 the Guthi
Raitan Numbari land and register it, with
28 Amended by the First Amendment. 29 Amended by the Second Amendment. 30 Deleted by the Second Amendment. 31 Deleted by the Second Amendment.

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specification of the terms and conditions as
prescribed.
(3) Notwithstanding anything contained in Sub-sections (1)
and (2), if any Guthi Tainathi land seems to be appropriate for a
house, housing plot or industry, trade, the Corporati n may, in view
of the importance of use and place, convert such Guthi land and the
Guthi Tainathi land, having been cultivated by itself or caused to be
cultivated, irrespective of it being cultivated or barren one, into the
Guthi Raitan Numbari land, …………32 by way of Dutch auction as
prescribed, 33and in the case of a Guthi Tainathi land in which a
house was built with investment of his or her own capital prior to 26
Chaitra 2046 and one has resided there, such house and housing plot
may be converted into the Raitan Numbari land and registered in
one's name on the basis of the price specified by the evaluation
committee, as provided elsewhere in this Act.
(4) Notwithstanding anything contained in Sub-sections (1), (2)
and (3), no religious as well as public barren land where shrines are
situated or which is related with temples, festivals, worships and
feasts shall be registered in the name of any person. Even if such a
land has been registered, the Corporation may void the registration of
such a land.
26. Management of Guthi controlled (adhinastha) land: (1) Upon
the commencement of this Act, all rights and powers of the
registration holder in any Guthi controlled land in relation to which
the tiller (jotaha) pays the crop rent to the registration holder andthe
registered tenant pays rent in kind in whole or partly in kind and
partly in cash as per the rate of the Guthi, in the Kathmandu Valley
and the hilly areas shall cease to exist and the Corporation shall have
32 Deleted by the Second Amendment. 33 Inserted by the Second Amendment.

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full ownership in such a land; and the actual tiller farmer shall obtain
the tenancy right in such a land.
(2)34 The registered tenant whose right ceases to exist pursuant
to Sub-section (1) shall obtain, as prescribed, a compensation in a
sum to be set by Ten fold of the land revenue leviable in his or her
previous land in accordance with the prevailing law. The registration
holder who so obtains compensation shall obtain the compensation by
deducting therefrom the arrears, if any, payable by the registration
holder to the Guthi.
(3) 35 The actual tiller farmer who becomes entitled to tenancy
right upon the termination of the registration holder's right shall pay
to the Corporation, as prescribed, the compensation to be provided to
the registered tenant pursuant to Sub-section (2).
(3a)36 If it appears that the registered tenant has defaulted on
the crop rent required to be paid to the Corporation, the tiller farmer
shall have to submit an evidence of payment of such rent paying
during that period of arrear to the registered tenant to the Corporation.
(3b)37 In the event of failure to submit the evidence of payment
of rent pursuant to Sub-section (3a), the crop rent to he extent of
which evidence of payment of rent could not be submitted shall have
to be paid to the Corporation.
(4) 38 If the actual tiller farmer who becomes entitled to tenancy
right upon the termination of the registration holder's right fails to pay
the amount of compensation as referred to in Sub-section (3) or to pay
the crop rent in arrears pursuant to Sub-section (3b) in the manner as
prescribed, action may be taken as if the crop rentof that land were
34 Amended by the First Amendment. 35 Amended by the First Amendment. 36Inserted by the First Amendment. 37 Inserted by the First Amendment. 38 Amended by the First Amendment.

19
not paid and another tenant may be established in that land by
collecting the prescribed fees.
(5)39 If another tenant is established by taking action pursuant
to Sub-section (4), such a tenant shall pay the remaining sum of the
compensation payable to the registered tenant whose right has been
terminated pursuant to Sub-section (3) and the crop rent as referred to
Sub-section (3b) to the Corporation in the manner as pre cribed.
(6) 40 ……………..
(7) Notwithstanding anything contained in this Section, if any
person has obtained the right pursuant to law and built a house and
resided in any Guthi owned land, the land up to the ceiling of land
that can be held for house and cartilage pursuant to the prevailing
Nepal law shall be registered in tenancy in the name of that person.
Chapter-6
Provisions Relating to Tenants
27. Tenancy right to be established: The actual tiller farmer shall be
entitled to the right of tenancy in a Guthi land in accordance with the
prevailing law.
Provided that41:
(a) A functionary (Rakami) who is entitled to till and
possess the land in consideration for the performance of
any specific function of the Guthi shall not be entitled to
the tenancy right in such a land.
(b) No tenancy right shall be established in a barren Guthi
land which has a garden and not been cultivated since
39 Amended by the First Amendment. 40 Deleted by the First Amendment. 41 Amended by the Second Amendment.

20
ago or is situated in such town and market as may be
prescribed.
28. Rent (kut) and tax (tiro) leviable on Guthi land: (1) In relation
to the Guthi land on which rent has to be paid to the Corporatin,
there shall be levied the same rent as receivable by the governmental
registered landowner from the tenant according to the place and type
of the land.
42Provided that, where the rent lesser than that leviable as per
the type has been paid at the time of the commencement of this Act,
the rent shall be collected accordingly.
(2) 43 Where the tenant has paid other type of in-kind except
paddy, rice, maize, millet and wheat at the time of the commencement
of this Act, the tenant shall pay the in-kind as previously.
Provided that, no in-kind shall be collected pursuant to this
Sub-section in such a manner that the price of the in-kind goods is in
excess of the value of rent payable by the tenant pursuant to Sub-
section (1) per Ropani or Bigaha.
(3) 44 The Corporation shall have the power to determine the
value/price of the in-kind goods to be paid by the enant pursuant to
Sub-section (2).
(4) 45 The tenant may also pay the rent levied on the Guthi land
in cash according to the local market rate.
(5) 46 The Corporation may give a concession of up to Fifteen
percent of the rent to one who pays the crop rent in time as specified
in Sub-section (1) of Section 29 for the payment of the rent.
42 Inserted by the First Amendment. 43 Amended by the First Amendment. 44 Inserted by the First Amendment. 45 Inserted by the First Amendment. 46 Inserted by the First Amendment.

21
29. Provisions on payment of rents: (1) Tenants on Guthi lands who
are under obligation to pay rents to the Corporation shall make such
payment within the time-limit prescribed for the payment of rents by
tenants on government Raikar lands. If a tenant does not pay rent
within the time limit, the Corporation may terminate th tenancy right
of such a tenant.
Provided that, the Corporation may extend the time-limit for
the payment of rents by a maximum period of Two months if it so
considers necessary.
(2) Any tenant who is not satisfied with the terminat on of his
or her tenancy right pursuant to Sub-section (1) may submit a
complaint to the Government of Nepal within Thirty-five days.
(3) The decision made by the Government of Nepal on a
complaint submitted pursuant to Sub-section (2) shall be final.
(4) The Corporation may recover arrears of rent due from a
tenant whose tenancy right has been terminated pursuant to Sub-
section (1), as a governmental due.
(5) Action shall be taken according to the prevailing Nepal law
in relation to the remission of rents payable to the Corporation.
30. Special provision relating to transaction in tenancy right:
Notwithstanding anything contained in Lands Act, 1964 and other
prevailing Nepal law, the tenancy right in a land cultivated on
tenancy according to this Act may be sold and purchased.
30A.47Prohibition on sale of Khangi land assignment: No person to
whom the Guthi land has been assigned as Khangi shall mortgage or
otherwise relinquish the title thereto, and in cases where the title is so
relinquished, the document of relinquishment of title shall be deemed
ipso facto invalid.
47 Inserted by the First Amendment.

22
31. 48 In relation to land which became unclaimed (ukas): The
Corporation itself may cultivate or use in another pu pose any land
which has been left and made barren (ukas) after defaulting in the
payment of rents or other dues payable to the Corporation.
32. Payment of land revenue on Guthi Raitan Numbari land: (1)
The owner of a Guthi Raitan Numbari land shall pay the land revenue
to the Corporation at the same rate as the owner of a government
Raikar land pays the land revenue to the Government of Nepal
according to the grade of the land.
(2) The rights and status of the owner of a Guthi Raitan
Numbari land shall be the same as those of the owner of a
government Raikar land according to the prevailing laws.
(3) For the purpose of this Section, the term "landowner"
means a person in whose name the Guthi land has been registered
subject to the payment of land revenue to the Corporation and who
possesses rights in such land by virtue of such registration, as well as
a person who has acquired rights to have the land registered in his or
her name as a result of partition or inheritance, or of elinquishment
of title by the owner according to the prevailing Nepal law.
33. Provisions for the realization of land revenue: (1) The
Corporation shall make arrangements for the recovery/r alization of
land revenue.
(2) The time-limit for the recovery of land revenue shall be as
prescribed in the prevailing Nepal law. Provisions contained in the
prevailing Nepal law regarding the imposition of fines in cases where
the land revenue is not paid within the prescribed time-limit, and on
auction of lands for recovering arrears of the land revenue, and
remission of land revenue shall be applicable also in respect of the
48 Amended by the Second Amendment.

23
land revenue to be collected by the Corporation. The offices
designated for the collection of land revenue on Guthi lands may
exercise the powers relating to the recovery of the land revenue in
accordance with the prevailing Nepal law.
34. Provisions relating to the recovery of rent (bahal) and land
rent (bhu bahal): (1) In cases where any Guthi lands have been
allotted for the construction of houses and shops on payment of the
land rent, or where houses and shops have been constructed by the
Guthi itself and given in rent, or existing Guthi inns (pati) and
roadside shelters (pauwa) have been so given, and rents have been
collected accordingly, the Corporation may cause a new bond to be
executed in respect of such rent or land rent after th commencement
of this Section. While executing a new bond, the amount of rent or
land rent shall be as specified by the Corporation.
(2) Any person who occupies it on the rent or land rent basis
shall execute a new bond within the time-limit as specifi d by the
Corporation. In cases where any such person fails to do so, the right
of the person occupying it on the rent or land rent basis to possess and
use the house or shop shall ipso facto lapse, and the Corporation may
give such house or shop to any other person in rent, or occupy the
same itself.
35. Registration of tenants on payments of fees: (1) In cases where
any Guthi land has been allotted on the land rent since before the
commencement of this Act and the person holding the land on the
rent basis wishes to get it to be registered on the tenancy, the
Corporation may register it on the tenancy by collecting the
prescribed fees.
(2) In cases any person has already constructed a building in a
Guthi land without obtaining the approval of the Corporation, at the

24
time of the commencement of this Act, the Corporation may register
such a land on tenancy by collecting the prescribed fe s.
(3) If, after the commencement of this Act, any person requests
the Corporation for permission to construct a building on a Guthi land
registered in his or her name in the capacity of a tenant or in a barren
(ailani) or uncultivated (banjho) Guthi land which has not been
registered in the mane of any person or in a Guthi garden or orchard,
the Corporation may grant such permission by collecting the
prescribed fees. In cases where any person constructs a building in
such a land without obtaining the permission of the Corporation, the
right of such a person in such a land and building constructed therein
shall terminate and devolve on the Corporation.
49Provided that, in cases where a house has been built before
the commencement of this proviso Clause, and the Corporation is of
the opinion that the person who has built such a house has no mala
fide intention, the Corporation may, with the approval of the
Government of Nepal, register it as a tenancy holding, by collecting
the prescribed additional fees.
(4) Notwithstanding anything contained in Sub-sections (1), (2)
and (3), it shall not be required to obtain permission from the
Corporation for the construction of buildings on Guthi Raitana
Numbari lands.
36. 50 Registration as Guthi Raitana Numbari lands: In cases where
any registered tenant cultivating any Guthi land desires to have such
land converted into a Guthi Raitana Numbari land and registered in
his or her name, the Corporation shall register the Guthi Raitana
Numbari land in his or her name if he or she pays the prescribed
amount to the Corporation in the prescribed manner.
49 Inserted by the First Amendment. 50 Amended by the First Amendment.

25
Chapter 7
Miscellaneous
37. Provisions relating to ceilings: All provisions of the prevailing
Nepal law relating to ceilings (hadbandi) shall be applicable in
respect to the Guthi landowners of Guthi Raitana Numbari lands and
tenants of Guthi lands, and for this purpose, ceilings shall be
established by taking into account both Guthi lands and government
Raikar lands.
38. Special provisions relating to Guthi Raitana Numbari lands:
In cases where any person has obtained any land which is Guthi
owned under this Act in any manner and under any arrangement
which is contrary to the interests of the Rajguthi and the Corporation,
such rights and privileges obtained under any arrangement made
subsequent to the enforcement of the Guthi Corporation Act, 2021
(1964) shall ipso facto lapse, and the rights and ownership of the
Corporation and the Rajguthi shall ipso facto revive in such cases.
Provided that:
(1) In cases where lands obtained by any persons under any
arrangement have been used for house and cartilage,
these shall be registered in their name in the capacity of
landowners, subject to the ceilings imposed by other
prevailing law, and in respect of the remaining areas,
rents shall be paid to the Corporation in accordance with
this Act.
(2) This Section shall not be applicable to any Guthi lands
which are registered by the Guthi Corporation as Guthi
Raitana Numbari lands, in the name of any persons, by
obtaining approval of the Government of Nepal, subject
to the ceiling of Ten Bigaha.

26
39. 51 Registration of Guthi building or land as previously: (1) If it is
proved that any Guthi Tainathi land is registered as Guthi controlled
land, Guthi controlled land as Guthi Raitana Numbari land or Guthi
land or building as Raikar, the Administrator or administrative chief
carrying out the functions of the Administrator may register such a
Guthi land or building as Guthi Tainathi land, Guthi controlled land
or Guthi Raitana Numbari land as existed previously. After such
registration the earlier registration of that land or building shall be
obliterated (lagat katta).
(2) Any person who is not satisfied with a decision made by
the Administrator or the administrative chief carrying out the
functions of the Administrator pursuant to Sub-section (1) may file an
appeal before the Court of Appeal against the decision within Thirty
Five days.
40. Attachment of property: In cases where the concerned office
receives a request from the Corporation for the attachment of the
immovable property which has been pledged as collateral with the
Corporation, the office shall attach such property in such a manner
that it cannot be sold, mortgaged on usufruct or at sight or otherwise
to any person in any manner.
41. Recovery of arrears: (1) The Corporation may recover such land
revenue, crop rent, rent, land rent, advance, contract evenue, fine,
amount in question, fee, additional fee, charge etc.52 as to be
recovered by the Corporation by auctioning the collateral or other
property of the concerned person.
(2) The Corporation may, if it so deems appropriate, recover
arrears pursuant to Sub-section (1) by installments a d collect interest
at a rate not exceeding Ten percent per year.
51 Amended by the Second Amendment. 52 Inserted by the First Amendment.

27
53(3) Notwithstanding anything contained in Sub-sections (1)
and (2) and Section 28, the Corporation may recover arrears for the
prescribed period by installments in cash at the prescribed rates.
42. Reimbursement for land acquired by the Government of
Nepal: If the Government of Nepal acquires any Guthi land, it may
reimburse a land instead of the amount of compensation of that
acquired land.
Provided that, in cases where a Guthi Raitana Numbari land is
acquired, the Government of Nepal shall pay compensation to the
Corporation in consideration for the land revenue leviable on that
land.
42A.54 Power of Government of Nepal to acquire Guthi land: If the
Government of Nepal thinks that it is necessary to provide, or cause
to be provided, any Guthi land owned by the Corporation for social
welfare or community interest, it may, in view of practicality, acquire
such a land at a concessional rate.
43. Tirja system may be abolished: Where Mahants, priests,
Guthiyars and other functionaries of any Guthis have been getting in-
kind emolument through land allotments or Tirja system entitling
them to collect rents on lands assigned for that purpose, the
Corporation may provide for the payment of remuneration to them
instead of such in-kind emolument.
44. Provisions relating to ancient idols and ornaments: (1) The
Mahants, priests, Guthiyars and other functionaries of Rajguthis shall
prepare current inventories of the ancient idols of G d and Goddess,
ornaments and utensils in their custody in such a manner as to ensure
their safety and have such records inspected by the Corporation.
53 Inserted by the First Amendment. 54 Inserted by the Second Amendment.

28
(2) When such Mahants, priests, trustees and other
functionaries are changed, they shall hand over to their successors the
items in their custody as listed in the inventory.
(3) In cases where a person who has taken custody of
ornaments, utensils etc. of God, Goddess of Rajguthis which are not
in current use desires to have them deposited safely with the
Corporation, he or she may hand them over to the Corporation. In
cases where the Corporation so desires, it may havesuch ornaments
and utensils deposited with it.
45. To make arrangements of ornaments and other properties:
(1) The Corporation shall make necessary arrangements for he safety
of ornaments, utensils and other properties offered to the God,
Goddess of Rajguthis.
(2) If, in making inspection of the ornaments and other
properties offered to the God, Goddess, there appears a shortfall
except on reasonable grounds, the Corporation may have the
custodian thereof make good of the shortfall. In cases where he or she
does not do so, the amount of such shortfall shall be recovered from
him or her as a government due.
46. In relation to fairs and markets (hhat bazar) in Guthi lands:
(1) Notwithstanding anything contained in the prevailing Nepal law,
Fifty percent of the proceeds of duties or fees colle ted by the Village
Development Committee or 55Municipality from fairs and markers
held in Guthi lands shall be handed over to the Corporation.
(2) Notwithstanding anything contained in Sub-section (1), the
Corporation may, if it so desires, itself manage or use the Guthi lands
in which such fairs or markets are held.
55 Amended by the Second Amendment.

29
47. In relation to survey and measurement of Guthi lands: (1) In
surveying and measuring Guthi lands, the concerned authority shall,
before doing so, give a notice thereof to the Office of the
Corporation.
(2) In cases where a notice is not given to the Corporation
pursuant to Sub-section (1), departmental action shall be taken
against such authority according to the prevailing law relating to the
terms and conditions of his or her service.
48. Issue of provisional certificate: The office which issues
certificates in respect of Raikar lands shall also issue tillers'
provisional certificates and permanent land ownership certificates in
Guthi lands.
49. Demarcation of plots: The registration office shall demarcate plots
on Guthi lands when it is necessary to do so.
50. Registration as Guthi land to be made: In cases where any
person had willfully registered Guthi lands as Raikar prior to the
commencement of this Act, that person shall again regist r such lands
as Guthi land within Six months after the date of the commencement
of this Act.
51. Consolidation of Guthi Tainathi lands: If the Corporation
considers it necessary to consolidate holdings in Guthi Tainathi lands,
it may make such consolidation (chaklabandi) by exchanging lands.
52. Power to give directives to the Corporation: In cases where the
Government of Nepal so considers necessary, it may give necessary
directives to the Corporation. The Corporation shall comply with such
directives, if any, so given.

30
53. 56 Obligation to extend cooperation to the Corporation: The
local administration, police and Village Development Committee or
Municipality57 shall extend cooperation to the Corporation in carrying
out acts such as performing traditional Guthi functions, protecting the
movable and immovable assets of Guthis, and evicting any person
who forcibly occupies any house or land belonging to the Corporation
or any temple, inn or shelter without permission of the Corporation.
54. Punishment to person who does not furnish statement or pay
land revenue: If any person fails to furnish such statements,
documents or pay such land revenue as required to be furnished or
paid to the Corporation pursuant to Section 21, 23 or 24, such a
person shall be liable to a fine not exceeding Twenty Five Hundred
Rupees.
55. Punishment to person who registers Guthi land as Raikar: If
any person willfully registers a Guthi land as Raikar land after the
commencement of this Act or does not register Guthi land pursuant to
Section 50, such a person shall be liable to a fine equal to the value of
the land which was registered as Raikar, at the currently prevailing
rate. The land which has been so registered as Raikar shall again be
registered as Guthi, and the land rent shall be imposed if any house or
shop has already been constructed in such a land.
56. Punishment to person who misappropriates ornaments etc.:
If any person misappropriates any ornaments and other properties
offered to the God, Goddess of Rajguthis, the amount in question
shall be recovered form such a person, and such a person shall also be
liable to a fine that is equal to the amount in question.
57. Punishment to person who derelicts religious duty: If any
person does not perform the function which he or she i required to
56 Amended by the First Amendment. 57 Amended by the Second Amendment.

31
perform according to the deed of gift or endowment, stone inscription
(sheelapatra) etc. of the Guthi and is thus guilty of dereliction of
religious duty (dharmalop), such a person shall be liable to a fine not
exceeding Five Hundred Rupees, and such a person may be
compelled to perform the functions according to thedeed of gift or
endowment, stone inscription etc. of the Guthi. The Mahants, priests,
trustees and other functionaries who are guilty of such dereliction
may be dismissed and other persons may be appointed to replace
them.
58. Other punishments: In cases where any person contravenes any
provision of this Act other than those contained in Sections 54, 55, 56
and 57, such person shall be liable to a fine not exce ding One
Thousand Rupees.
59. Authority to impose punishment: (1) The Administrator58 shall
have the power to impose punishment under Sections 54, 55, 56, 57
and 58.
(2) An appeal may be made to the Government of Nepal
against the order of punishment made by the Administrator59 under
Sub-section (1).
60. Having the same powers as court has: While taking action
pursuant to Sections 54, 55, 56, 57 and 58, the Administrator60 shall
have the same powers as a court of law has in relation to recording
statements, examining witnesses and evidence and procuring
documents.
61. Action may be taken according to other Nepal law: Nothing
contained in this Act shall preclude the institution f proceedings
according to the prevailing law relating to preventio of corruption
58 Amended by the First Amendment. 59 Amended by the First Amendment. 60 Amended by the First Amendment.

32
against any person who misappropriates the idols and or aments of
God, Goddess and other properties belonging to the Corporation.
62. …………….61
62A. …………….62
63. Special exemption: (1) Notwithstanding anything contained in the
prevailing Nepal law, no court fees shall be charged in cases where
the Corporation is a plaintiff nor shall an attorney of the Corporation
be kept on recognizance date (aarikha) unless the concerned office
or court issues an order to that effect in cases where the Corporation
is the plaintiff or defendant and circumstances necessitate the
presence of its attorney.
63 (2) No limitation shall be applicable to the Corporation in
respect of any action to be taken by it to enforce its title to its assets,
recover its investments, have its employees, Mahants, priests,
functionaries (Rakamis), trustees, contractors etc. deposit
commodities and cash due from them, and collect any re ts, contract
revenue, land revenue and land rent as well.
63A.64 Delegation of authority: The Corporation may, as required,
delegate its powers to the Chairperson, a sub-committee of members,
the Administrator or any employee of the Corporation.
63B.65 Supervision of Guthis and shrines by District Administration
Office: Each District Administration Office shall supervise and
inspect the affairs of Guthis located in the District and look after
ancient idols, ornaments and other properties of shrines.
61 Repealed by the Second Amendment. 62 Repealed by the Second Amendment. 63 Amended by the First Amendment. 64 Inserted by the First Amendment. 65 Inserted by the First Amendment.

33
63C.66District Guthi Operation Assistance Committee: (1) The
Government of Nepal may, as required, form a District Guthi
Operation Assistance Committee for the well management of the
Guthi lands.
(2) The formation, functions, duties and powers and other
procedures of the committee as referred to in Sub-section (1) shall be
as prescribed.
64. Dissolution and consequences thereof: (1) If the Government of
Nepal thinks that the Corporation has to be dissolved for any reason,
it may dissolve the Corporation.
(2) In the event of dissolution of the Corporation u der Sub-
section (1), all rights and liabilities of the Corpation shall be
deemed to have devolved on the Government of Nepal.
65. Power to frame Bye-laws: The Corporation may, with the approval
of the Government of Nepal, frame Bye-laws in order to implement
the objectives of this Act.
66. Repeal and saving: (1) The Guthi Corporation Act, 2029 (1972) is
hereby repealed.
(2) Any action taken and act done under the Guthi Corporation
Act, 2029 (1972) shall be deemed to have been taken nd done under
this Act.
66 Inserted by the First Amendment.