Laws of Nepal
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Preamble: Whereas, for the overall economic development of the country it is
expedient to make
arrangements for fostering industrial enterprises in a capetetive manner through the increment in the
productivity by making the enviornment of industrial investment more congenial, straightforward and
Be it enacted by Parliament in the twenty first year of the reign of His Majesty
King Birendra Bir
Bikram Shah Dev.
SHORT TITLE AND COMMENCEMENT
1. This Act may be called "The Industrial Enterprises Act, 1992".
2. It shall come into force at once.
Unless the subject or context otherwise requires, in this Act,-
a. " Industry " means any industry an referred to in Section 3.
b. " Cottage Industry " means any industry as referred to in Section 4.
c. " Small Industry " means any industry as referred to in Section 5.
d. " Medium Industry " means any industry as referred to in Section 6.
e. " Large Industry " means any Industry as referred to in Section 7.
f. " Fixed Assest " means movable and immovable properties of any industry as referred to in Section 8.
g. " Board " means the Industrial Promotion Board constituted undersection 12.
h. " Committee " means the One Window Committee constituted underSection 17.
i. " Operation Date " means the date from which the concerned industryeither starts its commercial production or provides its services.
j. " Department " means the Department of Industries or the Departmentof Cottage and Small Industries or any other department or officeas His Majesty's Government may, by notification published in the Nepal Gazette, specify.
k. " Prescribed " or As prescribed" means prescribed or as prescribed inrules made under this Act or in an order issued by His Majesty'sGovernment by notification published in the Nepal Gazette.
CLASSIFICATION OF INDUSTRIES
For the purpose of this Act, Industries are classified as follows:-
a. * Manufacturing Industries*: Industreis which produce goods byutilising
or processing *raw
materials* semi processed materials, byproducts or waste products or any other goods.
b. *Energy-based Industries* : Industries generating energy from waterresources,
coal, natural oil, gas, bio gas* or any othersources.
c.*Agro and forest based Industries*: Business mainly based onagriculture or
such as integrated *sericulture* and*silk production, horticulture and fruit processing, animal*,
*husbandary, dairy industry, poultry farming, fishery, tea gardening*and processing *coffee farming
and processing,herbiculture* and*herb processing, vegetables seed farming, bee-keeping*,
*honey production, rubber farming, floriculture* and production andforestry related businesses such
as lease hold forest agro forestryetc.
d. *Mineral Industries*: Mineral excavation or processing thereof.
e. *Tourism Industries*: Tourist *lodging, motel, hotel restaurant*,*resort,
travel agency, skiing,
gliding water rafting, cable car*,*pony trekking., trekking, hot air ballooning,
parasailing*,*golf-course, polo, horse riding etc*.
f. *Service Industries*: *Workshop, printing press,consultancy*,*ginning and
cinematography, construction business**public transportation business, photography, hospital,
nursing home*,*educational and training institution, laboratory, air services*,*cold storage etc*.
g. *Construction Industries*: *Road, bridge, ropeway, railway*, *trolley bus,
tunnel, flying bridge
and industrial, commercial* and *residential complex construction and operation*.
The traditional industries utilizing specific skill or local raw material and resources, and labour intensive and related with national tradition, *art and culture* as mentioned in Annex I shall be named as cottage industries.
*Handloom, pedallom, semi-automatic loom, Warping, Dyeing* and
*printing Tailoring (other than readymade Garments), knitting*,
*handknitted woollen mat and blanket (Radi, Pakhi), woollen carpet*,
*pashmina, woollen garments, carpentry, wooden artistic product*,
*cane and Bamboo works, Natural fibre products, hand made paper* and
*goods made up thereof, gold, philgiree products* including
*silver,brass, copper, precious and semi-precious stones,ornaments*,
*sculputers and pottery, honey, Chyuri, cardamom processing, clay* or
*ceramic pottery, leather cutting and tanning, rural tanning* and
*leather goods producing works, jute sabai grass, babio, choya*,
*cotton thread products, artistic products made up of bones* and
*horns, stone carving, ceramic fine arts, pauwa, boutique, dolls* and
1. Unless otherwise mentioned specifically, machines of the above mentioned industries should not employ through electric motors or diesel or petrol or crude oil engine more than a total of five kilowatt. Power looms shall not be included under cottage industries.
2. Permission shall be required for the establishment of mechanised woollen spinning and mechanised woollen carpet manufacturing.
5. SMALL INDUSTRIES
Industries with a fixed asset of up to an amount of ten million rupees shall be named as small industries.
6. MEDIUM INDUSTRIES
Industries with a fixed asset between ten and fifty million rupees shall be
named as medium
7. LARGE INDUSTRIES
Industries with a fixed asset of more than fifty million rupees shall be named as large industries.
8. FIXED ASSETS OF INDUSTRIES
1. The fixed asset of an industry shall consist of the following movable and immovable assets:-
a. Land and land improvement (works such as land levelling, filling and fencing).
b. Physical infrastructures (such as sewerage, internal road).
c. Office, factory building, godown, electric- distribution water distribution system and residential building,
d. Machinery, equipment and tools,
e. Means of transportation
f. Electrical equipment and office equipment,
g. *Furniture, fixture communication system and equipment*.
2. In addition to the assets referred to in sub-section (i) above, expenses incurred or to be incurred in connection with technical consultancy and supervision prior to the making of investment in any industry or during different stages of construction, and which is to be capitalized, pre-investment and pre-operation costs as well as the amount of interest during the construction period which is to be capitalized shall be considered as the fixed assets of any industry.
1. Industries other than those as set forth in Annex 2 which may significantly cause adverse effect on the security, public health and the environment, shall not be required to obtain permission for their establishment, extension and diversification.
2. Whoever desires to establish and industry for which a licence is required to be obtained by virtue of sub-section (1) shall for obtaining permission, be required to make an application to the Department in the prescribed form alongwith the prescribed particulars.
3. If an application is made pursuant to sub-section (2) above, the Department shall, as per the decision of the Board, grant permission in the prescribed format within thirty days from the date of application. If the Board decides not to grant permission for the establishment of the industry, the Department shall inform the applicant of such decision.
9.1 Industries Requiring Permission
9.1.1 Defence Related Industries
Industries producing Conventional and Modern Arms and Ammunitions Gunpowder and Explosive, security priniting, bank notes and coins.
9.1.2 Industries Affecting Public Health and the Enviornment
Cigarette, Bidi, Modern Leather Tanning, Beer and Alcohol Industries; sugar production, pulp and paper, cement, textile washing and dyeing bitumen, chemicals 1, fertilizer, pesticides, labricating oil producing industries, foam, carpet washing, soap, electro-plating, photo processing, tyre tubes, L P gas, petroleum products related industry2, Mineral based large industries, stone crushing, forest-based medium and large industries, paints and brick industries.
1. Chemical inudstry means any industry procing chemicals such as sulphuric acid, nitric acid, methy iso cynate, sodium silicate, caustic soda etc.
2. Petroleum products related industry means any industry producing goods by processing and utilizing raw materials such as petrol. diesel, fuel oil, natural gas, naptha plastic granual.
10. INDUSTRY TO BE REGISTERED
1. In establishing any industry whether or not permission to that effect is required pursuant to this Act, registration in the Department as prescribed shall be required to be made.
2. Notwithstanding anything contained in sub-section (1) above, a Cottage Industry shall be required to get registered within 6 months from the date of operation.
3. The Department shall, within twenty one days from the date of application for registration pursuant to sub-sections(1) and (2) above, register such industry and issue an industry registration certificate to the applicant as prescribed.
4. The registration of a Cottage and small industry shall be made in the Department of Cottage and Small Industries or any district level office under the Department or any office designated by the Department or any office designated by the Department on its behalf and the registration of a Medium and Large Industry shall be made in the Department of Industries or at such office as may be designated by the Department.
11. MATTERS TO BE CONTAINED IN A LICENSE OR REGISTRATION CERTIFICATE
A License or Registration Certificate shall clearly contain matters relating to the facilities and concessions to be enjoyed by the industry and the prescribed terms and conditions to be observed by the industry.
12. CONSTITUTION OF INDUSTRIAL PROMOTION BOARD
1. His Majesty's Government shall constitute an Industrial Promotion Board consisting of the following members:-
a. The Minister or State Minister for Industries - Chairman
b. The Assistant Minister for Industries - Member
c. Member (looking after industries) National Planning Commission - Member
d. The Governor, Nepal Rastra Bank - Member
e. The Secretary, Ministry of Industry - Member
f. The Secretary, Ministry of Commerce - Member
g. The Secretary, Ministry of Finance - Member
h. The Secretary, Ministry of Tourism - Member
i. The Director General, Department of Cottage & Small Industries - Member
j. Representative, Federation of Nepal Chamber of Commerce and - Member
k. Two persons nominated by His Majesty's Government, either from among the Industry, Commerce
and tourism sector organisations or from among the persons of high distinction
in the same
field - Member
l. The Director General, Department of Industries Secretary - Member
2. His Majesty's Government may by notification published in the Nepal Gazette,
alteration or change in the membership of the Board.
3. The Board may, if it deems necessary, invite any national or foreign expert
or consultant at any
meeting of the Board to participate therein as an observer.
4. The procedures relating to the meetings of the Board shall be as determined by the Board.
13. FUNCTIONS, DUTIES AND POWERS OF THE BOARD
The functions, duties and powers of the Board shall be as follows:-
a. To render necessary cooperation in formulating and implementing policies laws and regulations pertaining to the industrialisation of the country.
b. To give guidelines in attaining the objectives of liberal, open and competitive economic policies pursued by the country so as to make the industrial sector competitive.
c. To Maintain coordination between the policy level and the implementation level of the industrial policy.
d. To cause to follow the ways and means for the prevention of the environmental pollution by putting more emphasis on the avoidance of effects on the environment and the public health.
e. To make recommendation to His Majesty's Government for the inclusion of any industry in the classification of industries.
f. To make recommendation to His Majesty's Government to introduce changes in the Areas by making evaluation thereof from time to time.
CIassification of Areas
1. Darchula 2. Bajhang 3. Bajura 4. Humla
5. Jumla 6. Mugu 7. Kalikot 8. Dolpa
9. Mustang 10. Manang 11. Solukhumbu 12. Sankhuwasabha
13. Khotang 14. Bhojpur 15. Achham 16. Dailekh
17. Jajarkot 18. Rukum 19. Okhaldhunga 20. Myagdi
21. Tehrathum 22. Ramechhap
1. Taplejung 2. Rolpa 3. Baitadi 4. Rasuwa
5. Gulmi 6. Parbat 7. Dadeldhura 8. Pyuthan
9. Doti 10. Salyan 11. Panchthar 12. Baglung
1. Kailali 2. Surkhet 3. Arghakhachi 4. Palpa
5. Syangja 6. Dhading 7. Lamjung 8. Tanahu
9. Gorkha 10. Sindhuli 11. Udayapur 12. Dhankuta
13. IIam 14. Kanchanpur 15. Bardia 16. Dang
17. Nuwakot 18. Kavrepalanchowk 19. Dolakha
Relatively Developed Areas
1. Jhapa 2. Siraha 3. Sarlahi
4. Mahottari 5. Rautahat 6. Satari
7. Nawalparasi 8. Kapilbastu 9. Kaski
g. To give directives to the concerned body after making enquires into the
application submitted by
any industry complaining that theindustry has not received the facilities and concessions to be made
available by the Committee.
h. Other functions, duties and powers of the Board shall be as prescribed.
14. CHANGE IN THE CLASSIFICATION AND AREA:
His Majesty's government may, on the recommendation of the Board and by notification published in the Nepal Gazette, include any industry in the classification of industries or make timely changes in the Areas mentioned in Annex 3.
15. FACILITIES AND CONCESSIONS TO BE ACCORDED TO INDUSTRIES
Notwithstanding anything contained in the laws relating to income tax sales tax, excise duty and customs duties and in any other existing laws an industry shall be entitled to receive the following facilities and concessions:-
a. No cottage industry shall be levied sales tax, excise duty and income tax.
b. Manufacturing industries (except *cigarettes, bidi, alcohol*, *beer, vegetables, ghee, plastic and electronic assembly*, *energy based, agro and forest based (except sawmill and catechu*) and *mining industries* shall be entitled to an income tax exemption for a period of five years from the date of commercial production by the industry.
c. The industries classified under national priority as shall be entitiled to an income tax exemption for an additional period of two years:
National Priority Industries
1. Modern Sugar and Khandsari Mills.
2. Modern oil mills processing local oilseeds.
3. Integrated Dairy (Including Animal Husbandary) industry.
4. Fruit and Vegetable seed production industry.
5. Tea and coffee farming and processing industry.
6. Fruit processing industry.
7. Herbs farming and processing industry.
8. Baby food and hygienic food producing industry.
9. Cotton woollen and silk yarn industry and textile industry based thereon.
10. Leather Processing and lether goods producing industry.
11. Commercial and professional tools and equipment industry.
12. Slate stone and Concrete blocks producing industry.
13. Paper industry (writing, prinitng and Newsprint).
14. Education materials and stationeries industry.
15. Pharmaceutical industry.
16. Medical equipment and tools industry.
17. Engineering industry (including agricultural and industrial tools and equipment producing).
18. Pesticides industry.
19. Chemical fertiliser (excluding blending and mixing) producing industry.
20. Industry Manufacturing fuel saving devices.
21. Industry manufacturing pollution control devices.
22. Solid waste or waste product processing industry.
23. Hydropower generation and distribution.
24. Hotel, Resort.
25. Road, bridge, tunnel, ropeway, flying bridge, Railways, Trolley, bus, and office and residential complex etc.
26. Mineral based Industry
27. Caustic soda, chlorin, Aluminium smelter etc. Industry which utilizes electricity as its main component.
28. Hospital, Nursing Home.
29. Computer software Industry.
30. Export-oriented agro based industry.
31. Precision goods.
Provided that the agro and forest-nased industries as mentioned in Annex 4 shall be entitled to a five year income tax exemption.
d. Manufacturing, energy-based, agro and forest based industries other than
cigarette, bidi, alcohol,
saw mill and catechu, utilising 90 per cent or more of the local raw materils for their production and
which are not listed in Annex 4 shall be, upon the expiration of the five year income tax exemption
period to be made a available pursuant to clause (b) above, shall be entitled to an income tax
exemption for a additional period of two years.
e. Industries shall be entitiled to a reduction in tax rate on each income
tax slab or corporate tax by
Example: If the rate of the income tax in the existing laws is 10, 15 and 20
per cent, industries shall
be taxed at the rate of 5,10 and 15 respectively, and if the rate of the corporate tax is 40 per cent,
industries shall be tax at the rate of 35 per cent.
f. Industries other than cirgarette, bidi alcohol and beer established in the
Underdeveloped and relatively Developed Areas as mentioned in Annex 3 will be granted a rebate of
60,50,20 and 10 per cent of the income tax and 35, 25, 15 and 10 per cent of excise duty
respectively.If the annex of the classification of Areas is changed and as a consequence of which
the industry is deprived of granted exemption, the industry shall be entied to such exemption up
to a period of five years from the date of such change.
g. Fruit- based fruit processing and *cider and wine industries* with a fixed
asset of up to two million
five hundered thousand rupees established in *Mugu, Humla, Jumla,Dolpa, Kalikot, Bajura*, *Darchula, Bajhang, Achham, Mustang, Manang, Solukhumbu*, *Sankhuwasabha and Teplejung Districts* shall be entitiled to an excise duty and slaes tax exemption for a period of ten years, and fruit based alcohol industries shall be intitled to excise duty and sales tax exemption period , His Majesty's Government may grant excise duty and sales tax exemption to the fruit based alcohol industries for up to an additonal period of three years.
h. While calculating depreciation on the fixed assets, industries shall be
entitiled to add one third to
the rate of depreciation allowed under the existing income tax laws.
i. Industries established as a Public Limited Company with a minimum of 15
percent of shares
distributed to more than 100 persons and listed in the stock exchange shall be entiled to a reduction
of additional 5 points at the rate of the corporate tax to be levied under clause (e).
j. If an industry diversifies itself through reinvestment in the same or any
other industry, or expands
its installed capacity by 25 per cent or more, modernizes its technology or develops ancillary
industries, it shall be intitled to a deduction of 40 per cent of new additional fixed assets from its
taxabel income.Such remission may be deducted on a lump sum or on an instalment basis within a
period of three years.
k. Permission shall be granted for a reduction of up to 50 percent from the
taxable income for the
investment of an industry on process or equipment, which has the objective of controlling pollution or
which may have a minimum effect on the environment.Such remission may be deducted
on a lump
sum or on an instalment basis within a period of three years.
l. Pre operation cost incurred by any industry in connection with skill development
training shall be
allowed to be capitalized.
m. His Majesty's Government may, on the recommendation of the Board and by
in the Nepal Gazette, grant to the prescribed tourism, service and construction industries income tax
exemption up to a period of five years.
n. After an industry comes into operation, 10 per cent of the gross profit
shall be allowed as a
deduction against taxable income on account of expenses related with technology, product
development and efficiency improvement.
o. No income tax shall be imposed on dividends earned out of the investment made in any industry.
p. An industry donating an amount of up to 5 per cent of its gross income to
any *school, college,
university, hospital, religious* place and in social activities shall be entitled to a deduction of such
donated amount in course of assessing the taxable income.
q. Up to 5 per cent of gross income spent for the advertisement of the products
services, hospitality and any other similar expenses shall be allowed to be deducted while assessing
the taxable income.
r. If a single industry provides direct employment to six hundred or more people,
it shall be, in
addition to the income tax exemption under clases (b) and (c) granted income tax exemption for an
additional period of two years.
s. If any other industry utilizes locally available raw materials, chemicals
and packing materials etc.
on which excise duty or sales tax or both are already imposed, the exise duty, sales tax or both
shall be rembursed to the industry utilizing such raw material, chemicals, and packing materials. The
amount to be so reimbursed shall be refunded within sixty days after an application to that effect
has been duly submitted.
t. No income tax shall be levied on the profits earned through export.
u. The customs duty, sales tax, excise duty and premium levied on raw materials
and auxiliary raw
materials etc. utilized by any industry in connection with its products during its production shall be
reimbursed on the basis of the quantity of the export. Such reimbursement shall be made to the
exporter within sixty days after an application to that effect has been duly submitted:
Provided that no reimbursement will be made if an application to the effect
is not submitted within
one year from the date of export.
v. An industry exporting 90 per cent or more of its products shall be entitled
to enjoy the same
facilities as are accorded to the industries established in the Export Processing Zone.
w. If an industry sells its product withinthe kingdom in any foreign currency,
the excise duty, sales
tax and premium levied on such product and customs duty excise duty and sales tax levied on the
raw materials, auxiliary raw materials etc.utilized in such product shall be reimbursed. The revenue
to be so reimbursed shall be refunded to such industry within sixty days after an application to the
effect has been duly submitted:
Provided that no reimbursement will be made if an application to that effect
is not submitted within
one year from the date of sale.
x. The customs duty, sales tax, excise duty and premium levied on the production
intermediate goods to be utilized for the production of exportable goods, and the sales tax adn exise
duty levied on the production of the industry manufacturing the intermediate goods shall be
reimbursed on the basis of the quantity of export.The revenue to be so reimbursed shall be
reimbursed to the exporter within sixty days from the date of export:
Provided that no such reimbursement shall be made if an application to that
effect is not submitted
within one year from the date of export.
y. No tax, duty or free shall be levied on the machinery, tools and raw materials,
utilized by any
industry established in the Export Processing Zone and on the exportable products.
16. OTHER FACILITIES AND CONCESSIONS:
The following industries, in addition to the facilties and concessions as set
forth in Section 15 may be
granted further facilities and concessions as below:
a. Forest-based industry may be made available any forest on a leasehold basis.
b. No royalty shall be imposed if any industry generates electricity for its use.
c. His Majesty's Government,amy by notification published in the Nepal Gazette,
faciltieis to the prescribed industreis established in the Export Processing Zone and in the
government or non government industrial estate.
d. On the recommendation of and with the decision of the council of Ministers,
and by notification
published in the Nepal Gazette, additional facilties may be granted to any National Priority Industry or any industry established in Nepal by way of invention therein.
e. An income tax exemption for an additonal period of two years shall be granted
to any industry
established with a fixed capital investment of more than seven hundred and fifty million rupees.
f. Double sales tax shall not be levied on the raw materials and products of any industry.
17. CONSTITUTION OF THE ONE WINDOW COMMITTEE:
1. His Majesty's Government shall for the purpose of making avilable the faciltieis
and concessions to
be enjoyed by any industry under this Act in time from a single place constitute a One window
Committee consisting of the following:
a. The Director - General, Department of Industries -Coordinator
b. The Director - General, Department of Customs -Member
c. The Director - General, Department of Excise Duty -Member
d. The Director - General, Tax Department -Member
e. The Director - General, Sales Tax Department -Member
f. The Director - General, Department of Commerce -Member
g. The Chief Controller, Neapl Rastra Bank -Member
h. Representative Federation of Nepal Chamber of -Member
Commerce and Industries
i. One expert in the field of industry and commerce -Member
as designated by His Majesty's Government or one representative from the Federation
2. His Majesty's Government may, by notification published in the Nepal Gazettee, make alterations or changes in the members of the committee.
3. The Committee may if it deems necessary, invite any national or foreign
expert or consultant to
participate in the meetings of the Committee as an observer.
4. The procedures relating to the meeting of the Committee shall be as determined
18. FUNCTIONS, DUTIES AND POWER OF THE COMMITTEE
1. The functions, duties and powers of the Committee shall be as follows:-
a. To make necessary decisions for making avaible the facilities and concessions
to be enjoyed by
any industry under this Act,
b. To perform such functions as may be delegated by the Board under its functions duties and powers.
c. Other functions, duties and powers of the Committee shall be as prescribed.
2. Any decision made by the Committee in pusuance with clause (a) of sub section
(1) above, shall
be required to be implemented by the concerned body.
19. PROHIBITION ON THE MISUSE OF FACILITIES AND CONCESSIONS:
No misuse of the faciltieis and concessions to be enjoyed by any industry under this act shall be allowed.
20. GUARANTEE OF FACILITIES:
1. An industry which is operated by obtaining permission or by getting registered
under the Industrial
Enterprises Act, 1981 shall continue to enjoy the timebound faciltieis and concessions under the Act
and with regard to the failities and concessions for which no time has been fixed, it shall enjoy the
facilities and concessions under this Act.
2. An industry which has been registered or has obtained permission before
the commencement of
this Act but which has started its commercial production only after the commencement of this Act
shall enjoy the facilities under this Act.
Provided that if the timebound facilities and concessions to be enjoyed under
enterpises act prevailing at the time ofregistration or obtaining permissions by such industry are for
more than the period as granted by this Act or if the facilities and concessions are not to be made
acailable under this Act, nothing shall prevent from enjoying the facilities and concessions under the
prevailing Industrials Enterprises Act.
21. INDUSTRIES NOT TO BE NATIONALISED:
No industry shall be nationalised
22. INDUSTRIAL MANPOWER
1. The manpower required for any industry shall have to be recruited from among Nepali citizens.
2. Notwithstanding anything contained in sub-section (1) above, if any industry
can not be operated
without person living outside his own country expatriate manpower, foreign nationals may be
appointed insuch industry with the perior approval of the Department of Labour for a maximum period
of five years. If a person so appointed happens to be a technician of a special category but not
available within Nepal such person may, with the approval of the Department of Labour, be appointed
for up to an additonal period of five years.
3. A foreign national who is working in any industry pursuant to sub-section
(2) above and who is
form a country wherein convertible foreign currency is in circulation may repatriate his salaries,
allowances, emoluments etc in convertible foreign currency is in circulation, any repatriate his
salaries allowances, emoluments etc in convetible foreign currency in an amount not exceeding
seventy five percent of such salaries, allowances and emoluments.
23. DUTY TO FURNISH PARTICULARS:
It shall be the duty of the concerned industry to furnish the industry related particulars as prescribed to the concerned department on a regular basis.
24. DUTY TO INFORM IN CASE OF CLOSING DOWN OF INDUSTRY
If an industry is closed down after fulfilling the formalities as envisaged
in the existing laws, information thereof shall have
to be provided to concerned
department with in seven days from the
date of closing down.
25. POWER OF HIS MAJESTY'S GOVERNMENT
. His Majesty's Government shall take any of the following actions against any person for establishing any industry without obtaining permission required to be obtained under this act or for non-compliance with the terms and conditions set forth in the license or certificate of registration of for violating any other provision of this Act:
a. To impose a fine in an amount not exceding one hundred thousand rupees.
b. To cancel the registration or permission of the industry,
c. To cause to close down the industry
. Before taking any action under sub-section (1), the concern industry shall
be given a reasonable
time either to submit the explanation or to correct the mistake.
3. If any industry is not satisfied with the decision made by His Majesty's
sub-section (i) above, it may file an appeal to an Appellate Court within thirty five days of the
26. DELEGATION OF POWER
1. The Board may delegate any or all of its powers conferred upon it by this
Act or rules made
thereunder to the concerned department, office, official, committee, any member of the Board as
2. The Department may delegate any or all of its powers conferred upon it by
this Act or rules made
thereunder to any other department, office or official as necessary.
27. POWER TO FRAME RULES
His Majesty's Government may frame necessary rules to carry out the objectives of this Act.
28. POWER TO REMOVE DIFFICULTIES
If any difficulty arises in connection with the implementation of this ACT,
His Majesty's Government
may issue orders to remove such difficulty by notification published in the Nepal Gazette.
29. THIS ACT TO PREVAIL
Notwithstanding anything contained in the existing laws, the matters stipulated
in this Act and rules
made thereunder shall be dealt with accordingly.
30. REPEAL AND SAVINGS
1. The Industrial Enterprses Act, 1981 is hereby repealed.
2. All acts performed or actions taken under the Industrial Enterprises Act,
1981 shall be deemed to
have been performed or taken under this act