Article 110 – The procedure of introducing a Bill

Provided that, finance bill may be introduced in the House of Representatives only.

• (a)
  the imposition, collection, abolition, remission, alteration of taxes or regulation of tax system.
• (b)
  the preservation of the Federal Consolidated Fund or any other Federal Government fund, the deposit of money into and the appropriation or the withdrawal of money from such funds, or the reduction, increment or cancellation of appropriations or of proposed expenditures from such funds.
• (c)
  the regulation of matters relating to the raising of loans or the giving of guarantee by the Government of Nepal or any matter pertaining to the amendment of the laws concerning financial liabilities undertaken or to be undertaken by the Government of Nepal.
• (d)
  the custody and investment of all revenues received by any Government fund, money acquired through the repayment of loans and the grant of money, or audit of the accounts of the Government.
• (e)
  Matters directly related to sections (a), (b), (c) and (d).

Provided that, a bill shall not be deemed to be a Finance bill by reason only that it provides for the payment of any fees such as license fee, application fee, renewal fee, or it provides for imposition of any penalty or imprisonment.