lj QLo 3 Lotf gkfn k iffQd gkfn

lj. QLo ; +3 Lotf / g]kfn k'? iff]Qd g]kfn ; x ; lrj, p. Bf]u d. Gqfno @)&$. )%. )@ 3/7/2021 Purusottam Nepal 1

Course Contained • Fiscal Federalization • The approaches and process of fiscal federalization • Revenue and expenditure provisions in the Constitution of Nepal 3/7/2021 Purusottam Nepal 2

Decentralization/Federalization Decentralizat ion is distributing power and resources between different government levels. 3/7/2021 • POLITICAL DECENTRALIZATION: Shifting political power to lower levels of government • FISCAL DECENTRALIZATION: Shifting expenditure and revenue responsibilities to lower levels of government • ADMINISTRATIVE DECENTRALIZATION: Shifting institutional and human resources / responsibilities to lower levels of government • ADMINISTRATIVE DECENTRALIZATION TYPOLOGY : “Transfer of responsibility for planning, management, and the raising and allocation of resources from the central government to its agencies to field units of government agencies, subordinate units or levels of government, semiautonomous public authorities or corporations area-wide, regional or functional authorities, Purusottam Nepal 3

; +3 Lotfdf ljs]Gb|Ls/0 fsf] : j? k Decentralization Political Administrative Fiscal Market Deconcentration Expenditure Responsibility Privatization Delegation of authority Revenue Assignment Deregulation Devolution Intergovernmental Fiscal transfer Sub National Borrowing 3/7/2021 Purusottam Nepal 4

; +3 Lo Joj: yf ; +rfng k 2 lt (Federalism Operation System) ; +3 Lo ; /sf/sf] ; "r. L ; +ljwfg ; +3 Lo ; /sf/ 3/7/2021 ljz]if If]q k|f. Gt. Lo ; /sf/ : yfg. Lo ; /sf/ ; xjt. L{ ; "r. L k|f. Gt. Lo ; /sf/sf] ; "r. L : yfg. Lo ; /sf/ : jzf; g, ; xsfo{, c. Gt/; Da. Gw, : jo. Qtf tyf 7 f 8 f] / t; f]{ ; d. Gjo Purusottam Nepal : yfg. Lo ; /sf/sf] ; "r. L 5

lj. QLo ; +3 Lotf • Oates: “The provision of public • But, should consider to services should be located at the control the obvious lowest level of government things: encompassing, in a spatial sense, the relevant benefits and costs. ” • Presumption in favor of decentralization because of: – stronger incentives – better information about preferences – above all, greater homogeneity of preferences at lower levels of government 3/7/2021 Purusottam Nepal – Corruption, clientelism, elite capture – Accountability problems – Challenges for safety nets and poverty reduction – Macroeconomic management: • Specifically, soft budget constraints and bailouts 8

Fiscal Decentralization/Federalism Fiscal decentralization is commonly defined as the transfer of fiscal power and resources from the central government to subordinate or quasiindependent (subnational) government units (Boex: 2009) 3/7/2021 • assign functions across different government levels in accordance with the subsidiarity principle or assigning to which level of governments in the provision of public goods that best internalized benefits and costs • assign revenue sources to the local level based on the correspondence principle; • provide intergovernmental transfers to fill the fiscal gaps which arise at the local level from externalities and redistributive policy objectives; • allow for subnational borrowing (and provide capital development grants) to correct for the inter-temporal mismatch between the costs and benefits of subnational infrastructure Purusottam Nepal 9

3/7/2021 Purusottam Nepal 10

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s; n] lg 0 f{o u 5{ < s; nf. O{ nfe k|f. Kt x'G 5 < vr{ s; n] Joxf]5{ / s; n] s/ lt 5{ < Principle of correspondence: the bigger the overlap the better 3/7/2021 Purusottam Nepal 13

lj. QLo ; +3 Lotfsf rf/ v. Dafx? vr{ -sfo{_ lh. Dd]jf/L /fh: j clwsf/ c. Gt/ ; /sf/L lj. QLo x: tf. Gt/0 f C 0 f lng] clwsf/ 3/7/2021 Purusottam Nepal 14

Expenditure Assignment Principles (Anwar Shah) Efficiency • spatial externaliti es • economic of scale • administra tive and complianc e costs 3/7/2021 Fiscal efficie ncy Regional equity Redistrib utive role of the public sector Provisio n of quasiprivate goods Purusottam Nepal Preserva tion of internal common market Economi c stabilizat ion Spendin g power 15

Assignment of Local Public services – (Anwar Shah) Allocation criteria for provision • • • Economies of scale Economies of scope Benefit-cost spill-outs Political proximity Consumer sovereignty Economic evaluation of sectoral choices • Composite 3/7/2021 Allocation Criteria for public vs private production Purusottam Nepal 16

Tax Assignment Principles Efficiency of internal common market National equity Efficiency in tax administration Fiscal needs 3/7/2021 Purusottam Nepal 17

c. Gt/; /sf/L lj. QLo x: tf. Gt/0 f • t. Nnf] txsf ; /sf/n] p 7 f. Psf] /fh: jn] dfq vr{ wf. Gg g; Sg] cj: yfdf dfly. Nnf] txsf ; /sf/af 6 s]x. L /sd lbg] ul/G 5, h; nf. O{ c. Gt/ ; /sf/L x: tf. Gt/0 f jf cg'bfg elg. G 5. • : yfg. Lo lgsfox¿sf] ; Lldt s/fwf/ (Tax base), : yfg. Lo lgsfoa. Lr lj. QLo ; |f]tsf] c; dfgtf (Fiscal Imbalance), vr{sf] lh. Dd]jf/L / k|f. Kt cfoa. Lrsf] a 9bf] b'/L (Fiscal Gap), /fh: j kl/rfng Ifdtfsf] sd. L tyf : yfg. Lo txx¿sf] cfsf/, hg; ªVof, ; ]jfsf] cfj. Zostf / lj. QLo Pjd ; ªu 7 gf. Tds Ifdtfh: tf ljifodf /x]sf] ljljwtf cflbh: tf sf/0 fx¿n] : yfg. Lo txnf. O{ tf]ls. Psf] lh. Dd]jf/L k"/f ug{ cfj. Zos lj. QLo ; |f]tsf] cefj k"lt{ ug{ cg'bfg lbg] ul/G 5. • dfly. Nnf] txsf s]Gb|Lo jf k|fb]lzs ; /sf/n] s] s: tf] zt{sf cfwf/df /sd pkn. Aw u/fpg] e. Gg] ljifox? o; df kb{5 g. • ; +3 Lo ; /sf/n] t. Nnf] txsf ; /sf/x? nf. O{ lgzt{ cg'bfg lbg] k|rng klg /x]sf] kf. O{G 5. g]kfndf klg g]kfn ; /sf/n] : yfg. Lo ; /sf/x? nf. O{ lgl. Zrt cg'bfg /sd lgzt{ cg'bfgdf ? kdf lbb} cf. Psf]5. 3/7/2021 Purusottam Nepal 18

: yfg. Lo txn] lng] cf. Gtl/s tyf af. Xo ; xfotf • C 0 f ; Dj. Gw. L Joj: yf. M § : yfg. Lo txnf. O{ tf]ls. Psf] sfo{ lh. Dd]jf/L k'/f ug{ lb. OPsf] /fh: j clwsf/ / lj. QLo cg'bfgsf] df. Wodaf 6 pkn. Aw x'g] lj. QLo ; |f]tn] dfq ; +ej x'g g; s]sf] cj: yfdf cfˆgf] lj. QLo cfj. Zostf (Fiscal need) k"/f ug{ eljiodf kl/rfng x'g] /fh: jaf 6 ltg]{ u/L C 0 f lng ; Sg] clwsf/ k|bfg ul/Psf] x'G 5. o: tf] C 0 f Joj: yfn] : yfg. Lo txsf] b]xfosf] p 4]Zo k'/f ug]{ ck]Iff ug{ ; ls. G 5. • : yfg. Lo txsf] sfo{b. Iftfdf clej[l 4 ug{, • b. L 3{sfn. Lg k|ltkmnsf] nflu nufg. L a 9 fpg, • /fh: j kl/rfng / Go"g lj. Q kl/rfngdf ; xof]u ug{, • cfof]hgfsf] b. Luf]kgfdf ; 'wf/ ug{, • vr{ ; dfof]hg, s/ Joj: yf / /fhg. Llts hjfkmb]lotf j. Lr tfnd]n ldnfpg. § : yfg. Lo txn] ug'{ kg]{ vr{sf] t'ngfdf cf. Dbfd. L sd x'g u. O{ Go'g lj. Q k"lt{ ug{ C 0 f lng' kg]{ x'G 5. § : yfg. Lo txjf 6 k"jf{wf/ ljsf; / cfly{s pkfh{g x'g] sfo{df k"Flh nufg. L ug{ C 0 f kl/rfng ug{' pko'Qm e. Pklg cfosf] t'ngfdf C 0 fsf] lx: ; f a 9b} u. Pdf o; af 6 b. L 3{sfndf C 0 fsf] ; fjf Aofh ltg{ / c. Go ljl. Qo s[ofsnfk ; +rfng ug{ ; d: of kg{ ; S 5. 3/7/2021 Purusottam Nepal 19

Approaches - 1 Outcomes (Public Finance) Rules Implementable rules of FD is finance should follow functional assignment (Shaha, 1994, Bahl, 2002) 3/7/2021 • encouraging fiscal discipline and improving the efficiency, equity and effectiveness of public finances • shifting public finances “closer to the people, • a more efficiently sized (smaller) public sector, • improved allocative efficiency • a more competitive and innovative public sector Purusottam Nepal 20

Approaches- 2 a sound system of intergovernmental finances and well-functioning decentralized political and administrative institutional framework for well functioning of decentralized system. the benefits (outcomes) in a governance view in terms of improved economic growth, 3/7/2021 improved allocative efficiency due to greater subnational discretion over public resources improved public service delivery outcomes, Purusottam Nepal the ability of communities to detect corrupt practices and ensure accountability 21

Approaches - 3 An effective system of subnational government is important for both political and economic reasons. It shares power and promotes the accountability of local public services. It also helps to fit those services to local needs and preferences. 3/7/2021 How much power and responsibility regional and local governments actually exercise depend substantially on (1) what range of public services they finance; (2) whether their revenues are commensurate with these responsibilities; (3) how much real choice they have in allocating their budget to individual services; (4) whether they can determine the rates of their taxes and charges (both allowing them to vary their level of spending and making them answerable to the payers). Purusottam Nepal 22

Implementation Rules (Gamie Boex: 2015) Rule 1. Obey the Constitution Rule 2. Recognize the collaborative (non-hierarchical) nature of the new federal structure Rule 3. Clarify who does what. Exclusive assignments should weigh heavier than concurrent assignments. In case of doubt, follow the subsidiarity principle Rule 4. Ensure a clear and constructive functional role for the province Rule 5. Transfer of functions should come with transfer of functionaries Rule 6. Transfer of functions should come with transfer of (grant) funds – (Social services (Education, health, etc. ) from conditional grants; Economic and community services (transportation, utilities, streetlight, SWM, LED) from Own source revenues (OSRs) and Conditional and unconditional (equalizing) grants; and Provincial & local administration from Unconditional grants. Rule 7. Architecture of the local level should ensure that LGs can efficiently perform the functions assigned to local level Rule 8. Recognize that local governments don’t have to be ‘one-size-fits-all’ Rule 9. Recognize that political sequencing is going to matter Rule 10. Preempt risks by putting in place Purusottam solutions. Nepal before problems arise 3/7/2021 23

Overall Results from FD • Improves Efficiency - Links mix and level of services to the local citizen demand • Improves Political and Financial Accountability - Brings Government Closer to the People • Improves Effectiveness - Mobilizes citizen participation, innovation and ownership - Allows competition in public services (“best practices”) 3/7/2021 Purusottam Nepal 24 24

DECENTRALIZATION COMPONENTS External Funds? Others? CENTRAL Transfers? B C E Central Policy & Administration Guidance Shared Taxes? Monitor / Audit Provincial Citizen Needs 3/7/2021 Villagepality Financial Regs COMMUNITY Local Revenues? Local Services Municipality Regulations Expenditure Responsibilities? LOCAL AUTHORITIES Local Borrowing? Central Services Planning Budget Formulation Budget Execution Budget Monitoring Citizen Participatory Planning Purusottam Nepal Citizen Monitoring 25 <roykelly@duke. edu>

5 nkmn k|Zgx? • lj. QLo ; +3 Lotf e. Ggfn] s] nf. O{ a'lem. G 5 < • lj. QLo ; +3 Lotfsf v. Dafx? s] s] x'g < • æsf 7 df 08 f}sf] ; 8 sdf km'6]sf] 9 nsf] dd{t sf 7 df 8 f}F dxfgu/kflnsf, vfg]kfg. L tyf 9 n lgsf; ; +: yfg / vfg]kfg. L ljefun] klg jf: tf u/]ggÆ. of] ; d: of s] ; +u ; Dal. Gwt 5 < • lsg : yfg. Lo txn] cg'bfg kfpg' g} k 5{ < 3/7/2021 Purusottam Nepal 26

Form of federalism envisaged by the Constitution • “; +3, k|b]z / : yfg. Lo txsf] ; Da. Gw ; xsfl/tf, ; x-cl: t. Tj / ; d. Gjosf] l; 4 f. Gtdf cfwfl/t x'g]5”. • Cooperative, • Decentralized in expenditure and centralized in revenue • Non-hierarchical nature of federalism, Source: Jamie Boex, 2015 3/7/2021 Purusottam Nepal 27

: yfg. Lo : jfo. Q zf; g : jfo. Q / ; z. Qm : yfg. Lo ; /sf/ cfjlws lgjf{rg / ; fj{hlgs p. Q/bflo. Tj ; z. Qm gful/s ; dffh / lgu/fg. L lgsfo ; Lk / Ifdtf o''Qm /fhg}lts Pj+ k|zf; lgs hgzl. Qm 3/7/2021 : yfg. Lo ; /sf/sf] ; f]+r, p 4]Zo / n. Io : ki 6 sfo{lh. Dd]jf/L / sfdsf] lh. Ddf]jf/L axg ug]{ Ifdtf lg 0 f{o tyf sfof{Gjog k|lqmofdf ; /f]sf/jfnfsf] cy{k"0 f{ ; xeflutf cf. Gtl/s /fh: j tyf af. Xo ; |f]tsf] ; d'lrt Joj: yfkg tyf kl/rfng Purusottam Nepal 28

; +3 Lotfdf k|b]z / : yfg. Lo txsf] lh. Dd]jf/L / bflo. Tj cfly{s ; Dd[l 4 ; fdflhs ljsf; 3/7/2021 • • cfly{s a[l 4 k"jf{wf/ ljsf; cfly{s : yflo. Tj ul/j. Laf 6 d'l. Qm • lz. Ifff • : jf: Yo • lkpg]kfg. L tyf ; /; kmf. O{ • ; fdflhs Gofo cg'udg ; " • ; dfj]z. L / ; z. Qm cy{t. Gq r • ; '/l. Ift / ldn]/ a; ]sf] ; dfh s • lje]b / c; dfgtfsf] c. GTo x • nf]st. Gq / ; 'zf; g ? • jftfj/0 f d}q. L ljsf; • Ifdtf / k|lt: klw{tf d"Nof+sg Purusottam Nepal 29

lj. QLo ; +3 Lotfsf b[li 6 n] : yfg. Lo : jfo. Q ; /sf/ lsg < : yfg. Lo hgtfsf] dfu / cfj. Zostf cg'; f/sf sfo{ ; Dkfbg ug{ : yfg. Lo txsf] vr{ / cf. Dbfg. L -lj. Q_ clwsf/sf] k|of]u b. If, k|efjsf/L / hjfkm -lx; fj_ b]x. L tl/sfaf 6 ug{ ; lsg] e. Psf]n] : yfg. Lo ; /sf/ cfj. Zos e. Psf]. 3/7/2021 Purusottam Nepal 30

/f. Hosf] ; +/rgf / /f. Hozl. Qmsf] af. F 8 kmf. F 8 ; +a. Gw. L Joj: yf § g]kfnsf] ; +ljwfgsf] efu–%, wf/f %^ adf]lhd /f. Hosf] ; +/rgfsf] Joj: yf, § ; +3 Lo nf]stfl. Gqs u 0 ft. Gq g]kfnsf] d"n ; +/rgf ; +3, k|b]z / : yfg. Lo tx u/L t. Lg txsf] x'g]5. § g]kfnsf] /f. Hozl. Qmsf] k|of]u ; +3, k|b]z / : yfg. Lo txn] o; ; +ljwfg tyf sfg"g adf]lhd ug{] 5 g. § of] ; +ljwfg adf]lhd & k|b]z /xg]5 g. : yfg. Lo tx c. Gtu{t ufp. FFkflnsf, gu/kflnsf / lh. Nnf ; ef /xg]5 g. § ; +3 Lo sfg"g adf]lhd ; fdflhs ; f+: s[lts ; +/If 0 f jf cfly{s ljsf; sf nflu ljz]if, ; +/l. Ift jf : jfo. Q If]q sfod ug{ ; lsg]5. 3/7/2021 Purusottam Nepal 31

§ ; +3, k|b]z / : yfg. Lo txn] g]kfnsf] : jt. Gqtf, ; fj{ef}d; Qf, ef}uf]lns cv 08 tf, : jfw. Lgtf, /fli 6 «o lxt, ; jf{+u. L 0 f ljsf; , ax'bn. Lo k|lt: kwf{Tds nf]stfl. Gqs u 0 ft. Gqf. Tds ; +3 Lo zf; g k|0 ffn. L, dfgj clwsf/ tyf df}lns xs, sfg"g. L /f. Ho, zl. Qm k[ys. Ls/0 f / lgo. Gq 0 f tyf ; Gt'ng, ax'ntf / ; dfgtfdf cfwfl/t ; dtfd"ns ; dfh, ; dfj]z. L k|ltlglw. Tj / klxrfgsf] ; +/If 0 f ug]{ 5 g. § /f. Hozl. Qmsf] af. F 8 kmf. F 8 adf]lhd ; +3 sf] clwsf/ cg'; "r. L–% df pl. Nnlvt, k|b]zsf] clwsf/ cg'; "r. L–^ df pl. Nnlvt, ; +3 / k|b]zsf] ; femf clwsf/ cg'; "r. L–& df pl. Nnlvt, : yfg. Lo txsf] clwsf/ cg'; "r. L–* df pl. Nnlvt, ; +3, k|b]z / : yfg. Lo txsf] ; femf clwsf/ cg'; "r. L–( df pl. Nnlvt / To: tf] clwsf/sf] k|of]u of] ; +ljwfg / ; +3 Lo sfg"g, k|b]z sfg"g / ufp. F ; ef jf gu/ ; efn] agf. Psf] sfg"g adf]lhd x'g]5. 3/7/2021 Purusottam Nepal 32

§ cjlzi 6 clwsf/ M o; ; +ljwfg adf]lhd ; +3, k|b]z tyf : yfg. Lo txsf] clwsf/sf] ; "r. L jf ; femf ; "r. Ldf p. Nn]v ge. Psf] jf of] ; +ljwfgdf s'g} txn] k|of]u ug{] u/L gtf]ls. Psf] ljifodf ; +3 sf] clwsf/ x'g]5. § ; +3, k|b]z / : yfg. Lo txn] k|fs[lts ; |f]tsf] pkof]u ubf{ : yfg. Lo ; d'bfon] nufg. L ug{ rfx]df nufg. Lsf] k|s[lt / cfsf/sf] cfwf/df sfg"g adf]lhdsf] c+z nufg. L ug{ k|fyldstf lbg' kg{]5. § j}b]lzs ; xfotf / C 0 f lng] clwsf/ g]kfn ; /sf/sf] x'g]5. To: tf] ; xfotf jf C 0 f ln+bf b]zsf] ; dli 6 ut cfly{s : yflo. Tj x'g] u/L lng' kg]{5. 3/7/2021 Purusottam Nepal 33

§ Ps k|b]zn] csf]{ k|b]zsf] afl; Gbfnf. O{ cfˆgf] k|b]zsf] sfg"g adf]lhd ; dfg ; '/Iff, Jojxf/ / ; 'ljwf pkn. Aw u/fpg' kg]{5. § c. Gt/ k|b]z kl/ifb M -!_ ; +3 / k|b]z a. Lr tyf k|b]z–k|b]z a. Lr p. Tk. Gg /fhg. Llts ljjfb ; dfwfg ug{ b]xfo adf]lhdsf] Ps c. Gt/ k|b]z kl/ifb /xg]5 M– -s_ k|wfgd. Gq. L – c. Wo. If -v_ g]kfn ; /sf/sf u[xd. Gq. L – ; b: o -u_ g]kfn ; /sf/sf cy{d. Gq. L – ; b: o -3_ ; Dal. Gwt k|b]zsf d'Vod. Gq. L – ; b: o -@_ c. Gt/ k|b]z kl/ifbsf] a}7 s cfj. Zostf cg'; f/ a: g]5. § Ps k|b]z jf : yfg. Lo txaf 6 csf]{ k|b]z jf : yfg. Lo txsf] If]qdf x'g] j: t'sf] 9'jfg. L jf ; ]jfsf] lj: tf/ jf s'g} k|b]z jf : yfg. Lo txsf] If]qdf x'g] j: t'sf] 9'jfg. L jf ; ]jfsf] lj: tf/df s'g} lsl; dsf] afwf cj/f]w ug{ jf s'g} s/, z'Ns, b: t'/ jf dx; "n nufpg jf To: tf] ; ]jf jf j: t'sf] 9'jfg. L jf lj: tf/df s'g} lsl; dsf] e]befj ug{ kf. Og] 5}g. 3/7/2021 Purusottam Nepal 34

: yfg. Lo lj. Qaf/] ; +j}wflgs Joj: yf cg'; "r. L ( sf] ; +3, k|b]z / : yfg. Lo txsf] ; +o'Qm clwsf/ =cg'; "r. L & sf] ; +3 / k|b]zsf] ; +o'Qm clwsf/ ; Da. Gw. L Joj: yf cg'; "r. L ( sf] ; +3, k|b]z / : yfg. Lo txsf] ; +o'Qm clwsf/ cg'; "r. L * sf] Psn clwsf/ ; Da. Gw. L Joj: yf cg'; "r. L & sf] ; +3 / k|b]zsf] ; +o'Qm clwsf/ ; Da. Gw. L Joj: yfg. Lo tx cg'; "r. L ^ sf] Psn clwsf/ ; Da. Gw. L Joj: yf k|b]z tx ; +3 Lo tx = cg'; "r. L % sf] Psn clwsf/ ; Da. Gw. L Joj: yf = cg'; "r. L & sf] ; +3 / k|b]zsf] ; +o'Qm clwsf/ ; Da. Gw. L Joj: yf cg'; "r. L ( sf] ; +3, k|b]z / : yfg. Lo txsf] ; +o'Qm clwsf/ g]kfn ; /sf/n] ldlt @)&#. !). @&. sf] lg 0 f{o adf]lhd ljle. Gg txsf sfdsf] sfo{lj: t[lts/0 f : j. Ls[t e. Psf] h; cg'; f/ ; +3 Lo txdf ===== j 6 f, k|b]z txdf ==== / : yfg. Lo txdf #%& sfdx? /xg] p. Nn]v 5. 3/7/2021 Purusottam Nepal 35

; +ljwfgdf lj. QLo ; +3 Lotfsf] sfof{Gjog • ; /sf/sf ljle. Gg txa. Lr vr{, / cf. Dbfg. Lsf] Joj: yfkg • x/]s txsf] ; /sf/n] cfkmgf] ef}uf]lns If]qsf] ; Ldf leq /x. L lb. OPsf cfly{s clwsf/sf] k|of]u ug]{, • ; f]sf] nflu rflxg] /fh: j klg ; Dal. GWft If]qsf s/bftf; +u p 7 f. O ; ]jf / s/ a. Lr k|To. If ; Da. Gw : yfkgf ug]{, • ljle. Gg txsf ; /sf/a. Lr cf. Dbfg. L / vr{sf] c. Gt/ e. Pdf x: tf. Gt/0 faf 6 k"lt{ ug]{ • Tolt ubf{ klg ah]6 3 f 6 f e. Pdf k. F"h. Lut sfdsf nflu C 0 f p 7 fpg] • ljlgof]hgdf b. Iftf / vr{df k|efjsfl/tf Nofpg] • ah]6 agfpg], vr{ ug]{ lgsfo jf clwsf/L tf]Sg], cl. Vtof/L lbg], k|rlnt sfg"g adf]lhd sfo{ljlw k'/fu/L vr{ ug]{, vr{sf] n]vf+sg, cf. Gtl/s lgo. Gq 0 f, k|ltj]bg Joj: yf, cf. Gtl/s tyf cl. Gtd n]vfk/LIf 0 f, km/kmf/v / ; fj{hlgs p. Q/bflo. Tj axg ug]{. 3/7/2021 Purusottam Nepal 36

; +3 Lo tx ljle. Gg txsf ; /sf/x? sf] ; +j}wflgs /fh: j clwsf/ k|b]z tx : yfg. Lo tx e. G; f/ ; jf/L s/ ; jf/L ; fwg s/ c. Gtz'Ns dgf]/~hg s/ d"No clea[l 4 s/ lj 1 fkg s/ ; +: yfut cfos/ Jol. Qmut cfo s/ ; femf clwsf/ ; Dkl. Q s/ s[if. L cfodf s/ dfnkf]t Joj; fo s/ le; f z'Ns k|fs[lts ; |f]taf 6 k|f. Kt cfo 3/h. Uuf s/ ko{6 g z'Ns ko{6 g cfodf s/ ko{6 g z'Ns kf; kf]6{ 3/h. Uuf /lhi 6]zg z'Ns /li 6]zg z'Ns ; ]jfz'Ns b 08 hl/jfgf ; ]jf z'Ns b 08 hl/jfgf 3/7/2021 Purusottam Nepal 37

cg'bfg / /fh: j jf. F 8 kmf. F 8 ; Da. Gw. L ; +j}wflgs Joj: yf /fh: j ; |f]tsf] af. F 8 kmf. F 8 M -!_ ; +3, k|b]z / : yfg. Lo txn] cfˆgf] cfly{s clwsf/If]q leqsf] ljifodf s/ nufpg / t. L ; |f]tx¿af 6 /fh: j p 7 fpg ; Sg]. t/ ; femf ; "r. Lleqsf] ljifodf / s'g} klg txsf] ; "r. Ldf gk/]sf ljifodf s/ nufpg] / /fh: j p 7 fpg] Joj: yf g]kfn ; /sf/n] lgwf{/0 f u/] adf]lhd x'g]5. -@_ g]kfn ; /sf/n] ; +sng u/]sf] /fh: j ; +3, k|b]z / : yfg. Lo txnf. O{ Gofof]lrt ljt/0 f ug]{ Joj: yf ldnfpg]5. -#_ k|b]z / : yfg. Lo txn] k|f. Kt ug]{ lj. QLo x: tf. Gt/0 fsf] kl/df 0 f /fli 6 «o k|fs[lts ; |f]t tyf lj. Q cfof]usf] l; kmfl/; adf]lhd x'g]5. -$_ g]kfn ; /sf/n] k|b]z / : yfg. Lo txnf. O{ vr{sf] cfj. Zostf / /fh: jsf] Ifdtfsf] cfwf/df lj. QLo ; dfg. Ls/0 f cg'bfg ljt/0 f ug]{5. -%_ k|b]zn] g]kfn ; /sf/af 6 k|f. Kt cg'bfg / cfkmgf] ; |f]taf 6 p 7g] /fh: jnf. O{ dftxtsf] : yfg. Lo txsf] vr{sf] cfj. Zostf / /fh: j Ifdtfsf] cfwf/df k|b]z sfg"g adf]lhd lj. QLo ; dfg. Ls/0 f cg'bfg ljt/0 f ug{] 5 g. -^_ g]kfn ; /sf/n] ; +3 Lo ; l~rt sf]ifaf 6 k|bfg ug{] ; zt{ cg'bfg, ; dk"/s cg'bfg jf c. Go k|of]hgsf nflu lbg] ljz]if cg'bfg ljt/0 f ; Da. Gw. L Joj: yf ; +3 Lo sfg"g adf]lhd x'g]5. -&_ ; +3, k|b]z / : yfg. Lo tx a. Lr /fh: jsf] af. F 8 kmf. F 8 ubf{ ; Gt'lnt / kf/bz. L{ ¿kdf ug{' kg{]5. 3/7/2021 Purusottam Nepal 38

• ufp. Fkflnsf jf gu/kflnsfn] C 0 f ln. Psf] /sd : yfg. Lo sf]ifdf bflvnf x'g] Joj: yf ; +ljwfgdf /x]sf]. t/ o: tf] C 0 f lng] sfo{ljlw / l; df /fli 6o k|fs[lts ; |f]t tyf lj. Q cfof]usf] l; kmfl/zdf ; +3 Lo ; /sf/n] agf. Psf] sfg"gdf p. Nn]v e. P adf]lhd dfq x'g] x'G 5. • ufp. F sfo{kflnsf jf gu/ sfo{kflnsfn] /fh: j / Joosf] cg'dfg k]z ubf{ 3 f 6 f ah]6 lgdf{0 f ug'{ kg]{ e. Pdf ; +3 Lo sfg"g / k|b]z sfg"g adf]lhd 3 f 6 f k"lt{ ug]{ ; |f]t ; d]tsf] k|: tfj ug'{ kg]{5 3/7/2021 Purusottam Nepal 39

: yfg. Lo txdf /x]sf] cf}; t lj. QLo c; Gt'ng cfly{s aif{ -2068. 69 – 2071. 72_ txut ; /sf/sf] /fh: j / vr{ cf=a= 2068. 69 cf=a= 2069. 70 cf=a= 20170. 71 cf=a= 2071. 72 /fh: j vr{ s]Gb|Lo ; /sf/ 97=24 88=47 97=60 91. 72 97. 63 91. 66 97. 58 92. 92 2=76 11=53 2. 40 8. 28 2. 37 8. 34 2. 42 7. 08 100 100 : yfg. Lo ; /sf/ h. Ddf /fh: j / vr{ ; |f]t cfly{s ; j]If)f 2071. 72 3/7/2021 Purusottam Nepal 40

lj. QLo clwsf/sf] k|of]u ubf{ ; /sf/n] ug]{ lqmofsnfkx? • • • ; +3, k|b]z / : yfg. Lo tx ; a}n] • • ; +3 n] 3/7/2021 cfˆgf] clwsf/leqsf] cfly{s clwsf/ ; Da. Gw. L ljifodf sfg"g agfpg], jflif{s ah]6 agfpg], g. Llt tyf of]hgf tof/ ug]{, lg 0 f{o ug]{ / To; sf] sfof{Gjog ug]{ • ; +3 n] ; femf ; "r. Lsf ljifodf / cfly{s clwsf/sf c. Go If]qdf k|b]znf. O{ ; d]t nfu" x'g] u/L cfj. Zos g. Llt, dfkb 08 / sfg"g agfpg ; Sg] Purusottam Nepal 41

lj. QLo ; d. Gjo § ; +ljwfg adf]lhd ; +3, k|b]z / : yfg. Lo tx a. Lr /fh: jsf] af. F 8 kmf. F 8 ubf{ ; Gt'lnt / kf/bz. L{ ¿kdf ug{' kg{]5. § ; +ljwfg adf]lhd /fh: j af. F 8 kmf. F 8 ; Da. Gw. L ; +3 Lo P]g agfp. Fbf /fli 6 «o g. Llt, /fli 6 «o cfj. Zostf, k|b]z / : yfg. Lo txsf] : jfo. Qtf, k|b]z / : yfg. Lo txn] hgtfnf. O{ k'¥ofpg' kg]{ ; ]jf / pg. Lx¿nf. O{ k|bfg ul/Psf] cfly{s clwsf/, /fh: j p 7 fpg ; Sg] Ifdtf, /fh: jsf] ; Def. Jotf / pkof]u, ljsf; lgdf{0 fdf ug'{kg]{ ; xof]u, If]q. Lo c; Gt'ng, u/La. L / c; dfgtfsf] Go"g. Ls/0 f, jl~rt. Ls/0 fsf] c. GTo, cfsl: ds sfo{ / c: yfo. L cfj. Zostf k"/f ug{{ ; xof]u ug'{ kg]{ ljifox¿df Wofg lbg' kg]{5. 3/7/2021 Purusottam Nepal 42

§ ; +3, k|b]z / : yfg. Lo txn]] k|fs[lts ; |f]tsf] k|of]u jf ljsf; af 6 k|f. Kt nfesf] ; d. Goflos ljt/0 fsf] Joj: yf ug{' kg{]5. To: tf] nfesf] lgl. Zrt c+z /f]o. N 6 L, ; ]jf jf j: t'sf] ¿kdf kl/of]hgf k|efljt If]q / : yfg. Lo ; d'bfonf. O{ sfg"g adf]lhd ljt/0 f ug'{ kg]{5. § ; +3, k|b]z / : yfg. Lo txn] cfˆgf] cfly{s clwsf/If]q leqsf] ljifodf s/ nufpg / t. L ; |f]tx¿af 6 /fh: j p 7 fpg ; Sg]5 g. t/ ; femf ; "r. Lleqsf] ljifodf / s'g} klg txsf] ; "r. Ldf gk/]sf ljifodf s/ nufpg] / /fh: j p 7 fpg] Joj: yf g]kfn ; /sf/n] lgwf{/0 f u/] adf]lhd x'g]5. § g]kfn ; /sf/n] ; +sng u/]sf] /fh: j ; +3, k|b]z / : yfg. Lo txnf. O{ Gofof]lrt ljt/0 f ug]{ Joj: yf ldnfpg]5. 3/7/2021 Purusottam Nepal 43

§ k|b]zn] ufp. Fkflnsf / gu/kflnsfnf. O{ /fh. Zj af. F 8 kmf. F 8 ug'{kg]{. § g]kfn ; /sf/n] k|b]z / : yfg. Lo txnf. O{ vr{sf] cfj. Zostf / /fh: jsf] Ifdtfsf] cfwf/df lj. QLo ; dfg. Ls/0 f cg'bfg ljt/0 f ug]{5. § k|b]zn] g]kfn ; /sf/af 6 k|f. Kt cg'bfg / cfkmgf] ; |f]taf 6 p 7g] /fh: jnf. O{ dftxtsf] : yfg. Lo txsf] vr{sf] cfj. Zostf / /fh: j Ifdtfsf] cfwf/df k|b]z sfg"g adf]lhd lj. QLo ; dfg. Ls/0 f cg'bfg ljt/0 f ug{] 5 g. 3/7/2021 Purusottam Nepal 44

lj. QLo ; +3 Lotf ; Da. Gw. L ; +3 Lo txn] ug]{ sfo{x? • cfj. Zos sfg"gx? sf] lgdf{0 f • ; +ljwfgsf] cg'; "r. L & / ( df p. Nn]lvt ; +o'Qm lh. Dd]jf/Lsf @% / !% j 6 f sfo{lh. Dd]jf/Lx? sf] lj. Zn]if 0 f u/L ; +3, k|b]z / : yfg. Lo txdf sfo{ ljefhg ug]{ • cfly{s clwsf/sf laifodf sfg"gx? lgdf{0 f ug]{ h: tf] M aflif{s ah]6 lgdf{0 f, g. Llt tyf sfo{qmdsf] 9 f. Frf, of]hgf lgdf{0 f k|lqmof, • ; +3 n] cfly{s clwsf/sf c. Go. If]qdf k|b]z / : yfg. Lo txnf. O{ ; d]t nfu'x'g] u/L g. Llt, dfkb 08 / sfg"g agfpg], ah]6 k]z ug]{ ; do lgl. Zrt ug]{, • ; a}txsf ; /sf/L ; ]jfsf] u 7 g / lj. Bdfg lghfdlt, c. Go ; /sf/L ; ]jf / : yfg. Lo txsf sd{rf/Lsf] ; dfof]hg, • s]Gb|af 6 k|b]z / : yfg. Lo txnf. O{ hfg] ; zt{ cg'bfg, ; dk'/s cg'bfg, ljz]if cg'bfg / ; dfg. Ls/0 f cg'bfg lbg] dfkb 08 / tf}/ tl/sf ; 'lgl. Zrt ug]{ • k|b]z / : yfg. Lo txsf] vr{ cfj. Zostf / /fh: j Ifdtf cf+sng ug]{ cf}hf/sf] ljsf; ug]{. 3/7/2021 Purusottam Nepal 45

• • • k|b]z / : yfg. Lo txn] ug]{ sfo{x? lj. QLo ; +3 Lotf c. Gtu{tsf k|b]z / : yfg. Lo txsf s/ sfg"g lgdf{0 f s]Gb|; +u ; d. Gjo u/L cfˆg} s/ k|zf; g lgdf{0 f s/ / u}/s/sf ; |f]tx? sf] cfwf/, b/ / k|zf; gsf] tf}/ tl/sfaf/] lg 0 f{o /fh: j cg'dfg, ah]6 cg'dfg / vr{ cg'dfg ug]{ dfkb 08 lgdf{0 f lb. OPsf lh. Dd]jf/L k'/f ug{ cfj. Zos vr{ ug]{ cfly{s k|zf; g ; Da. Gw. L ljlw, k|lqmof / vr{sf] n]vf+sg / k|ltj]bg ug]{ 9 f. Frf / lj. B't. Lo k 4 ltsf] lgdf{0 f tyf ; ~rfng, • kl/of]hgf a}+ssf] Joj: yf 3/7/2021 Purusottam Nepal 46

g]kfndf s]Gb|Lo / : yfg. Lo ; fj{hlgs lj. Qsf] t'ngf. Tds cj: yf cf=a= 2068. 69 cf=a= 2069. 70 /sd ljj/0 f GDPsf ] k|ltzt cf=a= 20170. 71 /sd GDPsf ] k|ltzt cf=a= 2071. 72 /sd GDPsf ] k|ltzt s"n uf. Xo{: yf p. Tkfbg 152734=40 : yfg. Lo txnf. O{ cg'bfg 4416=05 2=89 3181=93 1=88 3826=52 1=97 3829=23 1=81 24437=40 16=00 29602=11 17=49 35662=07 18=37 40586=64 19=14 693=93 25131=33 0=45 16=45 729=29 30331=40 0=43 17=92 865=93 36528=00 0=45 18=81 1006 41592=64 0=47 19=61 33916=70 4419=67 22=21 2=89 35863=80 3237=60 21=19 1=91 46505=00 4229=53 23=95 2=18 53155=00 4048=11 25=07 1=91 38336=37 25=10 39101=40 23=10 50734=53 26=13 57203=11 26=98 s]Gb|Lo /fh: j : yfg. Lo txsf] cf. Gtl/s /fh: j s"n /fh: j s]Gb|Lo ; /sf/sf] vr{ : yfg. Lo txsf] vr{ s"n vr{ ; |f]t cfly{s ; j]If)f 2071. 72 3/7/2021 169264=30 194162=40 Purusottam Nepal 212047=00 47

§ k|Zg, § 5 nkmn § ; 'emfj w. Gojfb 3/7/2021 Purusottam Nepal 48