Statutory Interpretation: Understanding the Subject Matter Jurisdiction of "House Rent Tax" in Context of Nepal
- NLR Journal
- Mar 29
- 1 min read
By Tulasa Neupane, Lecturer, Kathmandu School of Law, Nepal.
Abstract
Federalism is the idea of unification of multi political division. In Nepal, the federalism welcomed with the idea of division of power and authority among three tiers of the government. The Constitution of the country has prescribed five schedules conferring the powers with a clear prescription of the exclusive powers of respective government and the concurrent power among them. The recent issue of tussle is due to the struggle of power over the 'house rent tax' and whether it falls within the exclusive power of federal government. This paper looks into various aspects of the conflict of exclusive power specifically between the federal government and the local level. Further, the attributes tends to activate and reactivate the identified issue to be settle down with the support of principle of law, more efficiently, the rule of law. On the conclusion, the principle of statutory interpretation and legal consciousness ad idem to harmoniously cool off the predictable issues posturing identical question of issue.
Keywords: Government, House Rent, Tax, Interpretation, Interrelations, Nepal.
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