This Act provides for the collection and recovery of land revenue.The Act provides for the establishment of the Land Revenue Office which shall carry out the functions to be carried out by the Revenue Office, Fund and Collection Office or the Land Administration Office (Chapter 2). The Land Revenue Office shall be responsible for the registration of land within the district and shall have the power to recover land revenue.The Act further provides for: the determination of the rate of land revenue; time limits for the payment; exemption from land revenue; inventory of land; remission of land revenue; functions, duties and obligations of collecting land revenue; prohibition of registering or cultivating public or governmental land; prohibition of cultivating non registered land; etc.
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During the late 18th-early 19th centuries, the principality of Gorkha united many of the other principalities and states of the sub-Himalayan region into a Nepalese Kingdom. Nepal retained its independence following the Anglo-Nepalese War of 1814-16 and the subsequent peace treaty laid the foundations for two centuries of amicable relations between Britain and Nepal.
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