Property Investigation Commission, 2083 Formed: Mandate, Powers and Working Rules

Official title: सम्पत्ति छानविन आयोग २०८३ गठन तथा कार्यसम्पादनको शर्त | Nepal Gazette, Part 5, Volume 76, Pre-Supplement 1, Baisakh 2, 2083

Introduction

On Baisakh 2, 2083 (approximately 15 April 2026), the Office of the Prime Minister and Council of Ministers published a notice in the Nepal Gazette forming the Property Investigation Commission, 2083 (सम्पत्ति छानविन आयोग २०८३). The Council of Ministers took the decision on the same date. The Commission is chaired by a former Supreme Court Justice and includes a Chartered Accountant among its members. It is tasked with collecting and examining the property details of people who have held public office, and with investigating assets that may have been acquired illegally.

For taxpayers, accountants and finance professionals, the notice is relevant because it sets out how asset declarations of public office holders and senior public employees will be collected, verified and, where warranted, referred onward for further action under existing law.

Background and legal context

The Commission has been formed under section 3 of the Commissions of Inquiry Act, 2026 (जाँचबुझ आयोग ऐन, २०२६). As published by the Nepal Law Commission, section 3(2) allows the Government of Nepal to appoint a Commission of one or more members to inquire into a matter of public importance, and section 3(3) requires a notice of the appointment to be published in the Nepal Gazette. This notice is that publication and, in addition, fixes the Commission's terms of reference and working conditions.

Structure of the Commission

Main provisions

Scope of the inquiry

The Commission will collect property details, held in Nepal or abroad, of office holders and their families, and inquire into them. The categories listed in the notice are wide. They include Prime Ministers, Deputy Prime Ministers, Ministers, State Ministers and Assistant Ministers (past and present); members of Parliament and of the Constituent Assembly; heads and office bearers of constitutional bodies; retired Supreme Court Justices and retired Nepali Army officers of Gazetted First Class rank or above; Province Heads, Chief Ministers and Provincial Assembly members; heads and deputy heads of local levels; heads and staff of Nepali embassies and diplomatic missions; civil service, Nepal Police, Armed Police Force and National Investigation Department officials of the specified ranks; the Governor, directors and senior officers of Nepal Rastra Bank; heads and senior officers of public banks, financial institutions, commissions and public enterprises; and office bearers of universities and institutions receiving grants from the Government of Nepal. The Commission may also investigate persons who acquired property illegally during an inquiry, including property placed with relatives or hidden at home or abroad.

Two phases of review

• Phase one: Financial year 2062/63 up to the end of Chaitra of financial year 2082/83. Property details of the listed officials will be collected, confirmed and investigated.

• Phase two: From 2048 B.S. up to financial year 2061/62. The same exercise applies to the listed officials for this earlier period.

The Commission will also identify the political office holders and employees most likely to have acquired property through corruption or illegally, and will fix the range of the inquiry accordingly. It will give priority to employees who worked repeatedly or for long periods as office heads in risk-prone public bodies, such as tax and revenue administration, land administration and transport offices, and to people who have unusually high financial status or acted as intermediaries.

Powers and working method

• Complaints and inputs. The Commission may accept complaints in writing, orally, electronically or through social media, may take expert advice (but not from an expert with a conflict of interest), and may issue a public notice giving 30 days for information about persons within its scope. The informant must give contact details, and the identity of the informant is kept confidential.

• Information from public bodies. It may ask a concerned body for written details and verification. The body must supply or verify them within 15 days. If a body does not comply, the Commission may report to the Government of Nepal.

• Earlier work and foreign assets. It may use reports, statistics and recommendations of earlier commissions and committees, and coordinate with Nepali diplomatic missions, Interpol and other investigating agencies on assets hidden abroad.

• Standards. It must work independently, impartially and professionally, follow procedures laid down by law, and conduct inquiries confidentially without harming the personal and public dignity of those examined. Where it finds that property was acquired illegally and the source is unexplained, it may prepare details and recommend further investigation under existing law to the relevant bodies.

Reporting and consequences

After completing an inquiry into any official, the Commission will recommend action to the Government of Nepal in stages. The Government must begin the necessary action within 45 days of receiving such a report. On completing its work, the Commission will submit a report with its opinion through the Chief Secretary, under section 4(2) of the Commissions of Inquiry Act, 2026, as cited in the notice.

Terms, resources and secretariat

The 32 sanctioned posts range from one Joint Secretary (Nepal Judicial Service) and five Under Secretaries, to Section Officers, a Computer Engineer, Nayab Subbas, Computer Operators, light vehicle drivers and office assistants.

Integrity safeguards

• The Chairperson and members must take the prescribed oath before beginning work.

• Officials and civil servants working with the Commission must submit their own property details to the Prime Minister's Office within seven days of starting, and the Office will make them public.

• Anyone may complain, with evidence, to the Prime Minister's Office if disclosed property is untrue, hidden or inconsistent with the person's standing. The Government of Nepal may decide on such a complaint.

• Staff must declare any confidentiality or conflict of interest issues.

• The Government of Nepal may remove the Chairperson or a member for breach of the Constitution or law, lack of capacity, misconduct, dishonest performance of duty or breach of the code of conduct. Secretariat staff may be recalled if their conduct does not suit the post.

• The Government may dissolve the Commission when it considers this necessary and appropriate. If the Commission is dissolved, expires or finishes, all records must be handed to the Commission for the Investigation of Abuse of Authority.

Practical implications

Individuals within the listed categories, and their families, should expect requests for property statements and supporting records covering a long period, from 2048 B.S. onward. Banks, public enterprises and other public bodies should be ready to supply details within 15 days of a written request. Accountants and auditors advising such clients may find that documentation of the source of assets, inherited property, gifts, loans and foreign holdings is central to any response. The notice does not itself create new tax liabilities or penalties. Any consequence would follow only from separate proceedings under existing law after a Commission recommendation.

Effective date and transitional arrangements

The Council of Ministers decided on the Commission's formation on Baisakh 2, 2083, and the notice was published in the Gazette dated the same day as a pre-supplement. The one-year term runs from the date the Commission starts work, which the notice does not state. The Government may dissolve the Commission earlier on grounds of need and appropriateness.

Conclusion

The notice establishes a five-member Commission with a one-year term and a wide mandate to review the assets of public office holders and senior public employees over several decades. Its practical effect will depend on the Commission's findings and on whether other agencies act on its recommendations under existing law. Affected individuals and their advisers should keep complete asset and source-of-funds records and watch for further notices from the Commission.

Official sources and references

• Nepal Gazette notice: सम्पत्ति छानविन आयोग २०८३ गठन तथा कार्यसम्पादनको शर्त (Part 5, Vol. 76, Pre-Supplement 1, Baisakh 2, 2083), Department of Printing

• Gazette listing (Ari, 2083): Department of Printing

• Legislation: Commissions of Inquiry Act, 2026 (1969), Nepal Law Commission

Disclaimer

This article is intended for general informational and educational purposes and should not be treated as a substitute for advice based on the specific facts and applicable law.

FAQs

Who heads the Property Investigation Commission, 2083?

The notice names Rajendra Kumar Bhandari, a former Supreme Court Justice, as Chairperson. The other members are Purushottam Parajuli, Chandiraj Dhakal, Ganesh Kesi and Prakash Lamsal, a Chartered Accountant.

How long will the Commission work?

Its term is one year from the date it starts work. The Government of Nepal may dissolve it earlier if it considers this necessary and appropriate.

Which period will the Commission review?

Phase one covers financial year 2062/63 to the end of Chaitra of financial year 2082/83. Phase two covers 2048 B.S. to financial year 2061/62.

Does the notice create any new tax or penalty?

No. Any consequence would follow only from separate proceedings under existing law after a recommendation by the Commission.