Discuss (b) the two-layer reading

Taxation law is the body of statutes, regulations and decided cases governing the levy, assessment, collection and recovery of taxes — and the taxpayer's remedies. Its nature: public law in character, statutory in origin, administrative in operation, adjudicative at its dispute edge. The taxpayer is not a party to a bargain; the taxpayer is a subject of a statute — but a statute that itself grants rights (hearing, appeal, refund). Nepal's framework instruments: the Income Tax Act, 2058 (the consolidated code), the Value Added Tax Act, 2052, the Excise Duty Act, 2058, the Customs Act, 2076, the local-level framework (the Local Government Operation Act, 2074) — and the annual Finance Act riding on them all (2.4 below).