www.lawcommission.gov.np the victim of such act shall have the right to obtain compensation in accordance with law. 25. Right relating to Property: (1) Every citizen shall, subject to law, have the right to acquire, own, sell, dispose of, acquire business profits from, and otherwise deal with, property. Provided that the State may levy tax on property of a person, and tax on income of a person in accordance with the concept of progressive taxation. Explanation: For the purposes of this Article, "property" means any form of property including movable and immovable property and the word includes intellectual property right as well. (2) The State shall not, except for public interest, requisition, acquire, or otherwise create any encumbrance on, property of a person. Provided that this clause shall not apply to any property acquired by any person illicitly. (3) The basis of compensation to be provided and procedures to be followed in the requisition by the State of property of any person for public interest pursuant to clause (2) shall be as provided for in the Act. (4) The provisions of clauses (2) and (3) shall not prevent the State from making land reforms, management and regulation in accordance with law for the purposes of enhancement of product and productivity of land, modernization and commercialization of agriculture, environment protection and planned housing and urban development. (5) In case the State has requisitioned property of any person for public interest pursuant to clause (3), nothing shall prevent the State from using such property for any other public interest instead of such public interest. 26. Right to Freedom of Religion: (1) Every person who has faith in religion shall have the freedom to profess, practice and protect his or her religion in accordance with his or her conviction. (2) Every religious denomination shall have the right to operate and protect its religious sites and religious Guthi (trusts). 14