Rewards
- In case a person has knowledge of any act contrary to the act, rules, directives is committed, to be committed, is being committed, such person has to give info to the IRD verbally or in writing or nearby police station
- Can keep name secret, provide name in code. such person shall not be compelled to provide the source of his information
- upto 10000 Rs can be immediately provided based on the truthfulness of the info by DG or concerned officer.
- Reward Shall be as Follows
| Informant | 10% of claimed amount |
| Seizes and handovers goods without accused | 20% of claimed amount |
| Seizes and handovers goods and accused | 30% of claimed amount |
| Employee or police arrests a person, along with goods | 25% of claimed amount. (Max 15000) |
| Employee or police arrests a person without goods | 25% of the value of goods.(Max 15000) |
Reward shall be paid from the amount of goods sold after recovering excise duty. If there are more than one person reward shall be given on pro-rata basis.
Doesn't provide information knowingly or render assistance - 3 months + 10000 Rs or both
Confiscation of vehicle
If such vehicle is used with the permission of the owner
- Shall be Seized
if such vehicle is used without the permission of the owner
Owner - 25000
Driver - 15000+3 months or both based on the nature of offence.
Failure to File return - 0.05% of the excise duty or 1000, higher.
Published By
Chartered Nepal
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