Commercial banks are very important banks because they are directly related with the people and institutions. According to Black’s Law Dictionary “commercial Bank” means a bank authorized to receive both demand and time deposits, to engage in trust service, to issue letter of credit, to rent time deposits boxes, and to provide similar services. Likewise, section 2(a) of the Commercial Bank Act 2031(1974) has defined that “Commercial Bank” means a bank which operates currency exchanges transactions, accept deposits, provides loan, and performs dealings, relating to commerce except the banks which have been specified for the cooperatives, agriculture, industry of similar other specific objectives. After the introduction of Commercial Bank Act 2031(1974), many commercial banks are opened in the joint investment. The commercial banks start competing against each other. According to the American Institute of Banking definition, “Commercial bank is a corporation which accepts demand deposits, subject to check & makes short-term loan to business enterprise regarding of the scope of its other services.”