Constitution of Nepal
नेपाली
Article 203 Part 16 •Part 16 – Financial Procedures of Province

Article 203 – No tax to be levied or loan to be raised

(1)
No tax shall be levied and collected except in accordance with law.
(2)
No loan shall be raised and guarantee be given by the Provincial Government except in accordance with the Federal law.

Related Provisions & Cross-References

Bidirectional citations, thematic connections, and constitutional authority

Under Same Part ↗

Article 207 – Estimates of revenues and expenditure

Part 16 – Financial Procedures of Province
Under Same Part ↗

Article 212 – Provincial Contingency Fund

Part 16 – Financial Procedures of Province
Under Same Part ↗

Article 204 – Consolidated Fund of the Province

Part 16 – Financial Procedures of Province
Under Same Part ↗

Article 205 – Expenditures from the Provincial Consolidated Fund or a Provincial Government Fund

Part 16 – Financial Procedures of Province
Under Same Part ↗

Article 206 – Expenditure chargeable on the Provincial Consolidated Fund

Part 16 – Financial Procedures of Province
Under Same Part ↗

Article 208 – Province Appropriation Act

Part 16 – Financial Procedures of Province
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