Muluki Khana

Introduction of Muluki Khana

Muluki Khana was an integral office of the Fiscal Administration of Nepal that was concerned with the Revenue Collection of the Whole Nation. They were directly accountable to the Prime Minister and needed to provide such revenue to Prime Minister, his family, or any Ranas with sufficient authority.

This Office was an extension of Khadga Nissan Adda, also known as the Office of the Prime Minister. Khadga Nissan Adda, through the issuance of Sanad, a form of regulation, delegated Revenue Collection’s authority to Muluki Khana.

It was established during the Late Rana Period and had multiple other extended branches. Three Rana Officials had control over this office: Prime Minister, Commander In Chief, and Commanding General.

Functions and Duties of Muluki Khana

Collection and Management of National Revenue

Muluki Khana was responsible for collecting and managing the nation’s revenue during the Rana period. It collected the entire revenue of the nation. The Primary source of Revue for this office was through Land and its production.

The Tradition of having Money during the period was rare. Henceforth, the collection of Food Items and other Forms of Taxation was the revenue of the nation that the office collected.

Khajanchi, the Head Treasurer of Nepal was the Chief Officer of Muluki Khana. As Revenue Collection was integral, it required a trusted member of the Rana Family. Khajanchi was provided with many Government Employees to assist him in revenue collection and management.

Generally, after the funds were secured from the revenue collection, they were divided into two types. One would be the Day to Day Expenditure, and the other would be the Fund of the Treasury over which the Prime Minister had absolute control.

Ensuring Financial Accountability

The Department of Revenue Collection saw and still sees many irregularities throughout. It lacks Fiscal Transparency and Accountability. In order to prevent corruption and other forms of Theft, Financial Accountability was ensured in Muluki Khana.

The Keys and the Authority over the Muluki Khana were provided to three individuals at most. The First Individual was the Prime Minister, the second individual was the Commander In Chief (Second In Line) and the Third Individual was the Commanding General (Third in Line).

Also, The treasurer or Khajanchi was responsible for managing the funds and had to bear the responsibility if any revenue was embezzled. In the case of the District Revenue Office as well, Badahakim, the Revenue Officer, and the Head of Amini Court had one key each.

Management of National Crisis Funds

The Bhandarkhal Dhukuti was a treasury reserved for times of national crisis such as natural disasters or wars that had to be managed by the Muluki Khana.

The supreme authority of the Treasury was reserved for the Prime Minister. The Prime Minister had the power to allocate funds for such emergencies.

Issuance of Khadga Nissan Sanad

Every year, the expenses of Mulukikhana were covered by Khadga Nissan Sanad which authorized the expenditure of funds from the Muluki Khana.

The Prime Minister had the power to issue Khadga Nissan Sanad and regulate the usage of Funds.


Muluki Khana was the backbone of Nepalese Fiscal Administration during the Rana Regime. It collected and managed National Revenue and allocated appropriate funds as required.


Pokhrel, A. (2023). Muluki Khana – Itihasaa. Encyclopedia of Nepali History.