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) â€¦â€¦â€¦â€¦â€¦â€¦â€¦. 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 Amendment Act, 2066.

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 the 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.

festival, worship or feast of any God, Goddess or for 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.
(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 in-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 the 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 under this Act.
(2) The Corporation shall be an autonomous and corporate body having perpetual succession. It shall have a separate seal of its 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 â€¦â€¦â€¦â€¦â€¦â€¦â€¦.
5. 10 â€¦â€¦â€¦â€¦â€¦â€¦â€¦
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 time to time.

7. Formation of Academic (Bidwat) Committee:

(1)12 The Corporation shall have one Academic Committee consisting 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.

(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 her term of office.
(5) The members of the Academic Committee shall receive 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 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 renominated 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 her term of office.

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 suggestions 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:
(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 offense involving moral turpitude;
(e) Who is below 21 years of age; or
(f) Who is involved in a contract (thekka) 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 forth 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.

(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 Government 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.

(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 longterm
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 business 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 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 Subsection
(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 the expenses as per the ceiling so given shall be paid back 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 in 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  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 the Rajguthi or the income accruing therefrom for any existing and additional 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 act 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.

(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 transaction or the management or operation relating act and action as may 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 immovable assets, and God’s statues of such Chhut 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  orporation.
(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 of 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 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 assets and God’s statues of such a personal Guthi shall devolve on the Corporation, and all rights and powers of the donors, trustees 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 Guthis to the Corporation, as prescribed, within six months of the date of publication of the notice published by the Corporation.

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.

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 â€¦â€¦â€¦â€¦â€¦â€¦. 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 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 Corporation 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 and the 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 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 the 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 rent of that land were 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 prescribed. (6) 40 â€¦â€¦â€¦â€¦â€¦..
(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 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 Corporation, 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 Subsection (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 tenant 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.

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 the 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 termination 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 Subsection (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.

31. 48 In relation to land which became unclaimed (ukas):

The Corporation itself may cultivate or use in another purpose 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 relinquishment 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/realization 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 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 the 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 specified 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 time of the commencement of this Act, the Corporation may register
such a land on tenancy by collecting the prescribed fees.
(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.

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.

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 revenue, 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 and collect interest at a rate not exceeding Ten percent per year.

51 Amended by the Second Amendment.
52 Inserted by the First Amendment.

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 inkind
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 God 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.

(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 have such ornaments and utensils deposited with it.

45. To make arrangements of ornaments and other properties:

(1) The Corporation shall make necessary arrangements for the 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 collected 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.

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 register 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.

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 is required to 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 the deed 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 exceeding 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 of proceedings according to the prevailing law relating to prevention of corruption against any person who misappropriates the idols and ornaments 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 (taarikha) 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 rents, 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.

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 under Subsection (1), all rights and liabilities of the Corporation 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 and done under this Act.

(Source: Nepal Law Commission)

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