The act of distributing land to an individual as salary, donation, present or reward is called birta. There was the Birta system during the Malla, Shah and Rana rule in the country.
Explanation:
Act: (a) "Birta land" means any kind of land obtained or possessed in such a way that the land is wholly exempt from the State Land Tax, or that the tax payable thereon is less than the tax imposed on Raikar land of similar type in the same place, and this term also includes any land as defined in Clauses
