<figure><img width="2090" height="1386" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221110161120/636d178d9c7e80680e0ac773jpeg.jpg" alt=""/><figcaption></figcaption></figure>A global investigation by the International Consortium of Investigative Journalists (ICIJ) has revealed that well known political and business figures are using tax havens for money laundering. Among the names in the latest leaks is that of Nepal’s richest man, as well as other prominent businessmen in the country.The names are contained in the ‘Pandora Papers’ leaks, a sequel to the ‘<a href="http://archive.nepalitimes.com/article/Nepali-Times-Buzz/new-autocrats-global-investigative-journalism-conference-South-Africa,4058">Panama Papers</a>’ that had already exposed thousands of people around the world, as well as revealed their secret email correspondence with banks and investment partners to hide their wealth.The Washington DC-based ICIJ provided to the Centre for Investigative Journalism Nepal (CIJ) documents pertaining to Nepal that involve the Chaudhary Group, Golchha Organisation and other notable Nepalis with political connections. <img width="640" height="646" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221110161124/636d17909c7e80680e0ac774jpeg.jpg" alt="">The ICIJ and 600 collaborating journalists in 117 countries pored through a trove of 11.5 million leaked documents in the largest media collaboration ever to reveal the findings. The ‘data tsunami’ in the Pandora Papers reveal shady offshore dealings of people like the leaders of Ukraine and the Czech Republic, the King of Jordan, former British Prime Minister Tony Blair and people from Imran Khan’s inner circle.From the leaked documents ICIJ provided CIJ, the secret correspondence and other seem to show that Nepal’s top businessmen violated the laws of the land by having investments abroad, buying and selling shares and setting up shell companies in tax havens like the British Virgin Islands, Cyprus, Mauritius, Singapore and other financial centres.Nepali investigative journalists Krishna Acharya and Ramu Sapkota led a team that analysed the Pandora Papers and found that the Nepali companies had front entities registered in the British Virgin Islands (BVI) in the names of family members and associates through which they moved money to a series of shell companies to launder money without detection. <img width="640" height="850" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221110161124/636d17949c7e80680e0ac775jpeg.jpg" alt="">Prominent among the names in the leaked papers is that of Binod Chaudhary, Nepal’s only known dollar billionaire who was ranked the 2,141st richest man in the world by Forbes in 2018. The Pandora Papers reveal that he has companies in the BVI in the names of his wife and three sons, Nirvana, Varun, and Rahul.The leaks provided to CIJ show that the Chaudhary family has registered the companies Cinnovation Incorporated, CG Hotels and Resorts Limited, Sensei Capital Partners Inc. in BVI, and CG Hospitality Holdings Global Pte Ltd in Singapore. Officials at Nepal Rastra Bank told CIJ that Chaudhary did not have permission to hold these investments abroad.  Chaudhary has argued that his foreign investments are all legitimate, but he has admitted to using loopholes in Nepal’s Income Tax Act allowing citizens living abroad for more than 183 days a year to invest around the world.Chaudhary says in his biography published in 2013: ‘I took advantage of this (loophole) and decided to stay abroad for more than 183 days a year and become a temporary citizen of my own country. Today, my two sons Rahul and Varun are doing business abroad as non-resident Nepalis.'In a response to CIJ's query, Binod Chaudhary's son Rahul said his group had not violated any Nepali or international laws, including those governing foreign investment. "CG and its group of companies are in partnership with some of the most respected, reputed and leading multinationals globally, information of which is readily available in the public domain," he added. "We do not wish to comment on allegations against our business partners."When CIJ showed Nepal’s former Finance Secretary Rameshore Khanal the leaked documents, he said Chaudhary had clearly misused the system because the law does not allow a Nepali citizen to take money out of the country as Chaudhary appears to have done. He and two of his relatives named in the leaks are Nepalis citizensThe Pandora Papers has minute details of company correspondence, share and money transfers and other transactions between Chaudhary family members and partners. Some of the names mentioned are Pakistani, Singaporean, Sri Lankan and Bangaldeshi. One of those involved in Cinnovation in Chaudhary’s company registered in BVI is US national of Bangladeshi descent, Abdul Awal Mintoo, who was investigated in 2018 by the Anti-corruption Commission in Dhaka over money laundering and loan extortion allegations.In releasing the Pandora Papers leaks, ICIJ says that there is a vast underworld of global money transfers that work through layers and layers of offshore shell companies that are difficult to trace.“There is a shadow economy, a shadow world out there that we are not aware of that is enriching people who are already rich. Shell companies are essentially the getaway vehicles for crime in the offshore world,” ICIJ director Gerard Ryle told Australia’s ABC tv in an interview ahead of the release of the Pandora Papers. He added: “The offshore world exacerbates poverty. It leads to inequality.” Although some of the businessmen named in the papers have been nominated to Nepal's Parliament by parties, there has not been any direct involvement of politicians in money laundering through offshore companies. <img width="640" height="916" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221110161124/636d17969c7e80680e0ac776jpeg.jpg" alt="">But the Centre for Investigative Journalism Nepal says politicians seem to be colluding with their business partners because there has been no investigation after <a href="https://www.nepalitimes.com/latest/nepalis-in-tax-havens-swiss-banks-money-laundering/">its 2019 NepalLeaks</a> revelation of the <a href="http://archive.nepalitimes.com/article/Nepali-Times-Buzz/new-autocrats-global-investigative-journalism-conference-South-Africa,4058">Panama Papers</a> that brought out names of dozens of Nepalis with unlawful offshore companies.  ‘The silence of the regulatory bodies appears to be encouraging the Nepalis’ investment in tax haven countries. Pandora Papers is an outcome of that surprising silence,’ CIJ says. The other prominent Nepali business house implicated in the Pandora Papers is the Golchha Organisation. Leaked documents show it also has offshore companies in the British Virgin Islands (BVI) under the names of its patriarch Lokmanya Golchha, his brothers late Diwakar Golchha, late Mahendra Kumar Golchha, cousin Chandra Kumar Golchha and Diwakar’s son Hitesh Golchha. Leaked documents examined by CIJ show that a Geneva-based law firm named Overseas Management opened an account at Barclays Bank in Switzerland in 2008 on behalf of Flatwood Limited operated by Golchha family members. The paper trail also shows that  Diwakar Golchha bought shares of Eastern Sugar Mills Limited in Nepal in 2008 through Flatwood Limited. Golchha Organisation is one of the pioneer industrial houses in Nepal and its founders established the Biratnagar Jute Mill nearly 70 years ago. In fact, the 2019 NepalLeaks mentioned that Golchha Organisation was the first Nepali company to bring in foreign investment from the British Virgin Islands through Flatwood to operate companies in Nepal.  Earlier CIJ investigations in 2017 showed that in a questionable deal, Golchha’s Eastern Sugar Mills was allowed by the Tax Settlement Commission to get away with paying only Rs400,000 when it owed the treasury Rs52 million in back taxes. Two members of the Commission and the director of the Inland Revenue Department are still facing corruption charges in the Special Court for granting allegedly illegal tax breaks to the Golchhas.  Political links Like Binod Chaudhary, Diwakar Golchha was also nominated by the Nepali Congress to the Constituent Assembly-Parliament in 2008, showing the political links of many of the businessmen named in the ICIJ documents.  The other person with close links to Maoist Centre leaders is Ajeya Sumargi Parajuli, who was exposed in the CIJ NepalLeaks for allegedly transferring money from Nepal to tax havens the suspected ill-gotten wealth of politicians. The papers also showed that Sumargi’s Zhodar Investments in BVI transferred $48,372,222 to his companies in Nepal in 2010. Zhodar’s co-owner is Cyprus national Sotirios Pittas, a lawyer and Sumargi business partner, the leaked documents show.  According to Pandora Papers, Sumargi also invested in Worldwide Incredible Limited in the BVI in 2011, and several other companies based in the tax haven. Some of the monies from BVI have been transferred indirectly to Sumargi’s companies in Nepal, including Hetauda Lime Industry Pvt Ltd, Everest Mineral Products Pvt Ltd, Muktishree Pvt Ltd, according to the Pandora Papers.  CIJ also found leaked documents that show Sumargi’s other company, The New Digitek getting permission to hold 50% share in Nepali mobile companies, including Nepal Telecom Private Limited.  Among the Pandora Papers is also a slew of email correspondence from BVI lawyers at Trident Trust Limited who warned that action would be taken if  Sumargi did not provide mandatory details for Zhodar Investments.  While poring through the Pandora Papers, CIJ’s investigative journalists Krishna Acharya and Ramu Sapkota found that Sumargi’s business partner in Nepal, Arjun Prasad Sharma, also registered a company in BVI in 2019.  In a convoluted money trail that involved several other shell companies, Sharma and Sumargi are seen to have worked in 2019 with the same Cypriot investment company, Sotioris Pittas &amp; Co LLC.  Other names The other prominent people named in the Pandora Papers leaks is Radhe Shyam Saraf and his family, who own the Taragaon Regency Hotel and Yak &amp; Yeti Hotel in Kathmandu. The documents that CIJ reviewed appear to show that the family has channelled money through companies in the British Virgin Islands to invest in Nepal.  CIJ also found documents in the leaked papers showing that the Saraf family are involved in companies in Belize, Lichtenstein and Mauritius and there appear to be questions regarding their investment in Hyatt International. Saraf had already been embroiled in controversy in Nepal over the Taragaon property and has been investigated by the Office of the Auditor General, the anti-corruption agency and the Ministry of Tourism. The other Nepali businessmen mentioned in the Pandora Papers who have invested in suspected shell companies offshore tax havens include Rajendra Shakya, Purushottam Poudyal, Sudhir Mittal, and others.  Detailed report on the Pandora Papers in Nepali and English of the Centre for Investigative Journalism Nepal (CIJ): <a href="https://cijnepal.org.np/">https://cijnepal.org.np</a>

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Nepal’s richest man in the Pandora Papers

<img width="1050" height="696" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221108101144/636a25c89c7e80680e0439dfjpeg.jpg" alt=""/>The Supreme Court’s verdict on Wednesday requiring the Malaysian company Axiata and Ncell Nepal to pay billions capital gains tax on their purchase of Nepal’s largest private telecom provider Ncell will end a <a href="http://archive.nepalitimes.com/blogs/thebrief/2016/06/03/taxing-time-for-ncell/" target="_blank" rel="noopener">controversy</a> that has dragged on for three years, but is expected to further chill <a href="https://archive.nepalitimes.com/regular-columns/Comment/making-nepal-fdi-friendly,853" target="_blank" rel="noopener">Nepal’s foreign investment climate</a>.A full bench of the apex court headed by Chief Justice Cholendra Shumsher Rana decided after two days of hearings that Reynolds Holdings Ltd was a shell company and the real owner of <a href="http://archive.nepalitimes.com/blogs/thebrief/2016/05/16/the-tax-in-question/" target="_blank" rel="noopener">Ncell</a> was <a href="http://archive.nepalitimes.com/blogs/thebrief/2015/12/21/axiata-buys-80-stake-in-ncell/comment-page-1/" target="_blank" rel="noopener">Axiata</a>, and it was liable to pay the tax along with Ncell Nepal.Justices Rana, Mira Khadka, Bishwambhar Prasad Shrestha, Ananda Mohan Bhattarai and Tanka Bahadur Moktan were deliberating on a public interest litigation writ filed by former secretary and advocate Dwarika Nath Dhungel and six others that Ncell Nepal and Axiata were responsible to pay capital gains tax when they bought the company from the <a href="http://archive.nepalitimes.com/article/interview/Nepal-very,1104" target="_blank" rel="noopener">Swedish-Finnish telecom company TeliaSonera</a> in 2016.When TeliaSonera sold Reynolds Holdings shares in Ncell to Axiata for over $1 billion, Nepal’s Large Tax-payers’ Office had said Reynolds owed the government Rs35 billion in taxes and demanded it pay the amount and fines to a total of Rs61 billion.Ncell Nepal refused to pay that full amount, and transferred only Rs21 billion capital gains tax. After this, the writ was filed, and the Supreme Court on Wednesday also rejected a case filed by Ncell.The case became controversial after two foreign investors traded ownership of a Nepal-based telecom company. Since TeliaSonera has already left Nepal, the Court found that the buyer is liable to pay capital gains tax if the seller did not.Senior advocate Surendra Bhandari says that it is international practice that the seller has to pay capital gains tax on any sale of assets, but says the Supreme Court is right in assessing that the seller was allowed to leave the country without paying tax and to put the onus on the buyer.Wednesday decision now sets a precedent for the buyer to also be responsible for paying capital gains tax. Officials at the Internal Revenue Service say that although the country’s treasury will benefit from the tax payment, there has been no investigation into why the seller was allowed to get away without paying taxes, and fears that the case will have negative repercussions on future investment.Eighty percent of Ncell’s ownership is with Reylonds Holding registered in the British Virgin Islands and 20% with Niraj Govinda Shrestha. Ncell’s main promoter was Reynolds Holding through TeliaSonera’s office in Norway.According to Nepal’s tax laws, TeliaSonera’s sale of Ncell to Axiata had a capital gains tax liability of Rs35 billion. Axiata had written to the Internal Revenue Office before the sale if it was liable to pay capital gains tax in Nepal, but there was no reply from its director at the time, Chudamani Sharma.After that the tax controversy got mired in politics, with various party leaders and former CIAA chief <a href="https://archive.nepalitimes.com/regular-columns/Legalese/parliament-and-court-plays,822" target="_blank" rel="noopener">Lokman Singh Karki</a> vying for underhand deals that would let the guilty go free. Says advocate Bhandari: “The Supreme Court decision seems to be driven by the logic that any buyer should first inquire about the liabilities of the seller before any purchase.”However, other retired revenue officials say it is unfair to blame Axiata, and ask it to pay capital gains tax that should have been paid by TeliaSonera. He says the really guilty party here are the politicians who allowed TeliaSonera to leave without paying taxes, and this will dim Nepal’s investment climate just before an Investment Summit planned for next month, and after <a href="https://www.nepalitimes.com/here-now/to-davos-with-hammer-and-sickle/" target="_blank" rel="noopener">Prime Minister KP Oli’s visit to Davos</a> with the message that <a href="https://www.nepalitimes.com/editorial/crony-communism/" target="_blank" rel="noopener">Nepal was open for business</a>.The Surpeme Court verdict has also exposed a loophole in Nepal’s tax laws that allows shell companies to get away without paying taxes. TeliaSonera had its dividends frozen in Nepal by the Large Tax-payers’ Office, but the Supreme Court allowed the company to repatriate its profits.   According to the <a href="https://www.nepalitimes.com/latest/nepalis-in-tax-havens-swiss-banks-money-laundering/" target="_blank" rel="noopener">Nepal Leaks exposes</a> by the Centre for Investigative Journalism and the International Consortium of Investigative Journalists, Ncell owners had used the company to launder money as foreign direct investment. Ajeya Raj Sumargi, a businessman close to the former Maoist party and Birendra Mahato of the Federal Socialist Forum Nepal and brother of billionaire overseas Nepali Upendra Mahato were implicated in documents leaked through the Panama Papers about tax havens.The verdict this week opens the door for Nepal to tax FDI that is coming in from offshore tax havens.   Read also: <a href="https://archive.nepalitimes.com/regular-columns/Comment/making-nepal-fdi-friendly,853" target="_blank" rel="noopener">Making Nepal FDI friendly,</a> Shyamal K Shrestha<a href="http://archive.nepalitimes.com/news.php?id=962#.XFwMylUzaUk" target="_blank" rel="noopener">Fight for FDI</a>, Ashutosh Tiwari<a href="https://archive.nepalitimes.com/article/from-nepali-press/Ncell-has-complied-to-all-obligations,3047" target="_blank" rel="noopener">"Ncell has obliged to all obligations"</a>

Supreme Court weighs in on Ncell tax dispute

Nepal showed inconsistent performance at the T20 World Cup 2026 in Mumbai with flashes of brilliance, but ultimately snatched defeat from the jaws of victory. The <a href="https://nepalitimes.com/news/rhinos-hit-the-ground-running">near-win against England</a>, a test cricket team by an associate country, in the opening game showed promise and suggested that Nepal’s cricket was on the cusp of glory. The Nepal Premier League and a flawless performance in the qualifiers had raised hopes that perhaps the Rhinos could progress out of the group stage. However, subsequent losses against newcomers Italy and the West Indies were harsh reality checks about the true state of the game: there is a lot of catching up to do in the present, and structural changes to put in place to win big in the future. Head Coach Stuart Law summed it all up quite harshly: “To go from that high to then go to an extreme low four days later, that’s not showing mental toughness.” He was worried about the distraction of social media and lack of focus among players: “When you’re in cricket, do your cricket. It’s a difficult one for me because I’m a social media dinosaur, I don’t understand it. You don’t have to keep showing your face if we’re winning games.” Finally a late-night win against Scotland on Tuesday redeemed some of Nepal’s pride. A strong opening partnership, yet another rugged Dipendra Singh Airee innings and Sompal Kami’s vindictive 3 for 25 helped Nepal beat Scotland in their last group game at the T20 World Cup.  <figure><img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260218010220_6ca369f6aefc8b653c2572467f050e96b029c96b71fed5fb4213898c7d469325.jpg" data-media-id="editor_1" data-image-id="20260218010220_6ca369f6aefc8b653c2572467f050e96b029c96b71fed5fb4213898c7d469325" data-rendition-name="original" width="1366" height="2048" loading="lazy" alt="T20 World Cup Nepal"></figure>  There was nothing riding on the game but honour, it means at least that Nepal do not crash out on zero. The game ebbed and flowed. Scotland started well and looked set to score 200 before collapsing in the end at 170. The Nepal batting effort also started out well, but in the middle overs after some wickets had fallen, it looked like the team was whimpering out again. Boundaries dried up, the run rate creeped up to almost 13, before Airee and Jha woke up and took charge and got to 171 with a few balls to spare. The dhaka topi crowd in the stands loved it. A big part of the reason Nepal’s performance was so much better against England than in the other games was the mentality going in. Against England, Nepal were clear underdogs and could play freely. Even a nasty defeat would have been forgiven. Against newcomers Italy, these roles were flipped. Fans and perhaps the players underestimated Italy, a nation much better known for its football culture. But it had put together a smart, experienced team made up of Italian cricketers with South African, Australian, English, Indian, Pakistani and Sri Lankan heritage. And Nepal may have won a series against West Indies last year, but against the full strength Caribbean squad they were easily beaten.  <figure><img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260218010220_dc27adaa2102b493f940a97f9572769e695c2c1c41c8558fc4c23657cc1c3261.jpg" data-media-id="editor_2" data-image-id="20260218010220_dc27adaa2102b493f940a97f9572769e695c2c1c41c8558fc4c23657cc1c3261" data-rendition-name="original" width="2048" height="1366" loading="lazy" alt="T20 World Cup Nepal"></figure>  Another key difference is that Nepal was batting second against England. Against Italy and the West Indies, having to set a target rather than chase it, there was miserable batting failure. The front of the order — openers Kushal Bhurtel and Aasif Sheikh, captain Rohit Poudel — did not pace themselves well. They started much too slow, not able to take advantage of the first six powerplay overs. Airee’s 58 and Sompal Kami’s 26 off 11 against the West Indies were the only innings of any note. The middle order of Bam, Jha, Aarif Sheikh was not much better. Nepal really struggled with the ball too in that game, taking the one wicket against the West Indies and none against Italy. Of course, it is a huge ask of your bowling attack to defend anything below 150 in the modern T20 game. There were questionable tactical choices. Early wickets are essential when defending a low score. But key wicket taker Sandeep Lamichhane was not brought on until the middle overs, when the opponents had made too many runs to feel any fear. So they took him on and he had a really poor tournament, going for a lot of runs.  <figure><img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260218010220_b0301b854ddf235e1bcb84e8ed58060a68c8f3f13d3bb5a7596e1f51184e0d03.jpg" data-media-id="editor_3" data-image-id="20260218010220_b0301b854ddf235e1bcb84e8ed58060a68c8f3f13d3bb5a7596e1f51184e0d03" data-rendition-name="original" width="1366" height="2048" loading="lazy" alt="T20 World Cup Nepal"></figure>  To captain Poudel’s credit, he acknowledged the bad showing against Italy: “It was not a 123 all-out wicket. We are professionals and not turning up for the game was disappointing.” Coach Law thinks that Nepal is going to get to the next step. If the team is ambitious, and hopes to compete at the elite level, then it cannot celebrate a loss against England. If it wants to win consistently, it has to shed the ‘Cardiac Kids’ nickname. It is better to win than to be fun to watch but lose. The T20 game is so brisk and so it is often won in the margins. Good catching and fielding can create momentum and save a team the 5, 10 runs that win the game. Nepal were uncharacteristically poor in the field against Italy and West Indies, often fumbling and leaking boundaries. Airee didn’t get any of his usual run-outs either. Nepal lost cheap wickets through run-outs and stumpings. All these unforced errors right through the match add up on the scoreboard.  <figure><img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260218010220_1630c283f277631dfbddd3d7f29b930b124bde97c8f6a411cc2e1d089e452f45.jpg" data-media-id="editor_4" data-image-id="20260218010220_1630c283f277631dfbddd3d7f29b930b124bde97c8f6a411cc2e1d089e452f45" data-rendition-name="original" width="1366" height="2048" loading="lazy" alt="T20 World Cup Nepal"></figure>  SKILL SET Mentality is important but sport performance ultimately comes down to skill. There looked to be a large gap, and perhaps one of the reasons is because the Nepal team is so full of all-rounders. Airee’s two-way performance is undeniable, but Bhurtel, Paudel and Karan KC do plenty of both too and they do not do it super well very often. If the team wants to get consistent, it must have consistent performers with the bat and ball. That calls for some of these players to focus completely on one skill over the other. You do not see openers bowling so much in the top teams as Bhurtel does. The main reason for this skill gap, and one of the hardest parts about being an associate nation, is how little cricket the members of the team play compared to the test nations. Said Stuart Law: “The longer format is where you learn how to play the game. The shorter formats are where you have your fun. We need some sort of multi-day games.”  <figure><img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260218010220_652ef3ba6fceab394a94c18cabd322dca8ba4a1266557660064339de9169c91d.jpg" data-media-id="editor_5" data-image-id="20260218010220_652ef3ba6fceab394a94c18cabd322dca8ba4a1266557660064339de9169c91d" data-rendition-name="original" width="2048" height="1366" loading="lazy" alt="T20 World Cup Nepal"></figure>  The contrast in experience showed during the Italy game. Most of the members of the Italy team were well into their thirties, had played a high volume of domestic cricket and were more self-assured. So, while the young Nepali team were more athletic, they seemed to lack the skill and experience to know what to do when things were going wrong. The Italians seemed to go about their game with a lot more self assurance. In the long run, this means setting up grassroot structures, getting kids into formal training when young, and setting up a longer format domestic league. In the short term, CAAN could organise frequent series with other associate nations, and individual athletes could go play long form club cricket abroad. Surely some team in the world has to have a spot for a player like Airee, for example. It has been Airee’s tournament. Scores of 44 v England, 58 v West Indies, and now a match-winning 50 against Scotland that gives the travelling Nepali support something to cheer for. The tournament could have been a lot more, but it is wholesome to end on a win.

Nepal goes in and out of T20

The recent Nepali Times Substack post titled ‘Unresident Nepalis’ made me realise I also belong to the category of Nepalis who are technically Non-resident Nepali (NRN), but want to ‘permanently reside inside Nepal’.&nbsp;
Although this was meant as a joke, it is ironic that many of those who go abroad long to come back home, and those who have not emigrated cannot think of a good enough reason to stay back in Nepal.&nbsp;
As soon as the NRN Citizenship was officially introduced in late 2023, I had tried to apply for one but was shut down before even submitting my documents as the district administration office firmly told my then lawyer that I needed to prove “तिन पुस्ता” proof of three generations of Nepalis from my father’s side.&nbsp;
My late father was from Japan and relinquished his citizenship to become a Naturalised Nepali citizen in 2006. Three years ago, I dismissed the rejection with the thought that I will try again later when government officials would gain more experience with such applications.&nbsp;
Now, with an ailing mother and an energetic toddler, I felt the need to act soon and reached out to a law firm that specialises in NRN citizenship applications. To my surprise, they were positive after reviewing my documents, although they did warn me that we may need to overcome some obstacles.&nbsp;
In 2023, I had applied in the district office where my father had received his naturalised citizenship, but now the suggestion was to try from the district where my mother had received her Nepali ancestral origin “बंसागज” citizenship.&nbsp;
The lawyers pointed to the NRN citizenship mandate which clearly states that it can be acquired via a Nepali origin father, mother, grandfather or grandmother. The firm helped arrange the necessary documents required and the first step was to get a “सिफारिस” &nbsp;recommendation letter from my mother’s ward office.&nbsp;
This was the first hurdle as the ward office was unsure if they could issue such a letter, so they checked in with their head office, and luckily we received the go ahead. After persistent follow up from the law associates, they were able to provide us with a recommendation letter and we filled out the application forms.&nbsp;
The law firm wisely suggested that I take the paperwork myself to my mother’s district office while they stayed in the background in case I needed help explaining my situation.&nbsp;
With a big smile and cheerful tone, I dutifully followed the process and to my surprise, I found most of the officials ready to help without creating unnecessary hurdles. The application has to be signed off by the Chief District Officer (CDO) or Assistant CDO and just when I thought wow, I am going to breeze through this, one officer noticed that my father’s naturalised citizenship was from a different district and told me that I should apply for my NRN from there.&nbsp;
I explained that my father has already passed away and as he was not originally a Nepali, therefore it is not possible for me to get my NRN from his documents, as the requirement is ancestral “बंसागज” citizenship. The officer then went to check with their seniors and later told me that I would need police verification as an extra precaution.&nbsp;
Off I went to the police headquarters where they issued a sealed letter to be given to the police station that was in the same vicinity as my mother’s ward office. At the station I was told to get four people who are not my relatives to testify our documents are true.&nbsp;
This process happened to be more stressful than dealing with the government offices. At first, it turned out that most of my mother’s old neighbours had already passed away or had citizenship papers from another area. Others confirmed their availability, but later had conflicting schedules. Luckily, one very helpful old neighbour was able to arrange for enough people to verify the documents.&nbsp;
Encouraged that the end of the tunnel was in sight, I went back to the district office with all the requested documents, and after some initial pushback, I was finally referred to meet the official who signs off the documents before it goes to the CDO.&nbsp;
As luck would have it, the officials were in a meeting that lasted more than two hours, and I had to give my mother her insulin shot and noodles from the cafeteria in the waiting area.&nbsp;
When we were finally able to meet the officer, he didn’t even look at my papers properly and started questioning my lawyers whether they had even read the law, how could I apply for Nepali citizenship when I already had a Japanese passport, etc. He somehow assumed that I was looking to get a normal Nepali citizenship from my mother’s side, and we informed him that I was only looking to get an NRN citizenship, after which his tone became more apologetic and said that he would need to look into the law more closely.&nbsp;
It had already been three full days of working through each step of the process, and I had no problem waiting another day for the conclusion.&nbsp;
Perhaps because this NRN citizenship is a fairly new law and perhaps a lot of NRNs apply from the Nepal’s embassies in their country of domicile, throughout my experience, officials kept on telling me that a case such as mine has not been processed before.&nbsp;
My case being that I have never had a Nepali citizenship, my father having a naturalised Nepali citizenship and my mother being the only 100% Nepali in the family. I kept on saying that just because it has never been done before does not mean that it cannot be done, and sure enough, the next day the officer signed off on my documents, even kindly saying that they should have highly respected my application upon learning about my late father and his contributions to Nepal.&nbsp;
Although the intricacies of the NRN citizenship law have not been fully hacked out such as the transfer of land ownership, it is definitely a positive step in securing the rights and aspirations of fellow NRNs as many would agree that no matter where we go, “यो मन त मेरो नेपाली हो!”&nbsp;
Sonia Miyahara, Managing Director of Hotel Everest View, Trans Himalayan Tours &amp; Trekking Pvt Ltd &amp; Himalaya Kanko Kaihatsu Co. Ltd.

How I got my NRN Citizenship in Nepal

After his critically acclaimed 2023 book of essays सुन्यताको मुल्य on the state of women and children in the <a href="https://nepalitimes.com/banner/the-karnali">Karnali</a>, paediatrician and writer Nawaraj KC has come out with a next one, Swasparsh. The new book is almost a sequel to the first one, with real-life stories drawn from his medical practice and social engagement. Both are powerful accounts of suffering, resilience, and the search for human dignity in Nepal’s most remote and underserved districts. The book opens with deeply disturbing yet real incidents of the suicide of a Grade 2 student. A &nbsp;frantic mother rushes in with a son who had already written a suicide note but was saved at the last moment. There is a desperate call from a young woman threatening to jump into the Karnali River.&nbsp; We meet children carrying immense trauma: a toddler who refuses to eat after losing her mother, and another child who stops speaking after experiencing sexual abuse within the family. The emotional climax comes when KC himself falls into depression after being violently attacked by a drug addict patient, leaving him with a serious head injury.&nbsp; But this is not a book of only sad stories of deprivation and poverty. It is how people who find themselves in the worst circumstances struggle to overcome what life has thrown their way, and triumph in the end. By just surviving against all odds, people emerge stronger, often with a renewed commitment to helping others. As a paediatrician working out of his native Surkhet in Karnali Province, KC's work brings him face-to-face with the human side of what a centralised government’s neglect and apathy can do to communities in <a href="https://nepalitimes.com/banner/no-dasain-in-kalikot">Nepal’s most far-flung region</a>. KC shows empathy not just to human beings in trouble, but also animals and underlines the importance of coexisting with the natural world. By helping others individuals ultimately help themselves. Although a paediatrician by profession, KC demonstrates a deep understanding of structural oppression, gender discrimination, caste hierarchy, class inequality, and regional marginalisation within the Nepali state.&nbsp; He also captures moments of tenderness, such as young couples supporting one another through hardship. How poverty can drive families to take heartbreaking decisions — like a patient forced to discontinue life-saving medicine in order to qualify for disability allowances needed to repay debt.  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260217030252_ffd67815063cffe51a0310f10405a554f6094ba05564993f34086fe4b31543f6.jpg" data-media-id="editor_2" data-image-id="20260217030252_ffd67815063cffe51a0310f10405a554f6094ba05564993f34086fe4b31543f6" data-rendition-name="original" width="1646" height="2048" loading="lazy" alt="Swasparsha"> </figure>  A former teacher is forced to beg despite receiving treatment, exposing the failure of conventional development models that ignore sustainable livelihoods.&nbsp; Then there are inspirational stories like the one of Mandire, who ran away at age 12 to work as a labourer in India, suffered severe burns while unloading coal, and lost a hand. Despite this, his infectious smile and fortitude transformed him into a local symbol of hope both in India and Nepal.&nbsp; Even in old age, he is always smiling and helping others less fortunate.&nbsp; Through Mandire’s story, KC explores the science of the healing power of a smile, the positive psychology of a ‘mental gymnasium’ in which optimism is cultivated through conscious practice.&nbsp; For example, a young girl from the historically marginalised Badi community which faces deep social exclusion refuses to accept her circumstances, and grows into an advocate for other disadvantaged children. A devoted foster mother dedicates her life to raising orphans, empowering them despite her own hardships. One of the book’s strengths lies in its accessibility. In Nepali language, KC blends science, philosophy, and lived experience into everyday language that resonates with villagers and ordinary readers. He comes across not only as a doctor and healer, but also as a teacher, nature lover, and social activist. He tries to introduce greenery to a remote school, and how this transformed children’s learning experience. He reflects that his patients are his greatest teachers helping to expand knowledge beyond medicine and technology into the realms of humanity and ethics. I read Swasparsh after witnessing the recent GenZ movement. The book’s recurring calls to youth, appearing at the end of several chapters, has special relevance today. KC reminds young readers that hardship is part of everyday life, but within struggle lies the potential for healing and growth.&nbsp; He encourages self-reflection, self-healing, and cultivating a positive mindset. Above all, he asserts that humanity’s greatest gift is its own human capacity henceforth solutions to all problems lie within oneselves rather than outside forces. The GenZ movement represents an urban youth revolt against traditional political parties and state institutions that have failed to deliver opportunities and accountability. Rising unemployment, widespread corruption, and frustration with stagnant governance have fuelled demands for new political alternatives.&nbsp; With the 5 March election less than three weeks away, many young people hope that new forces will be capable of bringing systemic change. Yet whether these forces can truly meet their aspirations remains uncertain. Established political actors are reluctant to relinquish power, while emerging groups often lack organisational depth and historical experience. In many ways, these new political actors resemble the people of Karnali: resource-poor, And in the periphery of power, yet rich in commitment and determination. Drawing from Buddhist teachings that recognise suffering, understanding its causes, and seeking pathways to overcome it, KC indirectly inspires today’s youth. Every problem contains the seeds of its own solution, provided we learn to know ourselves, care for ourselves, and care for others. Ultimately, the title Swasparsh means self-healing, self-reflection, and self-confidence. At a time of political uncertainty and generational change, this book speaks directly to Nepal’s younger and the emerging alternative forces — reminding them that transformation begins from within.&nbsp;  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2026021704020_1d2a855730bc14acbea596cce7b3a00b20f85c79c3a7d8ca46274a15eb642f59.jpg" data-media-id="editor_3" data-image-id="2026021704020_1d2a855730bc14acbea596cce7b3a00b20f85c79c3a7d8ca46274a15eb642f59" data-rendition-name="original" width="1136" height="702" loading="lazy" alt="Swasparsha"> </figure>  Hisila Yami served as CA member, Minister of Physical Planning &amp; Works, Minister of Tourism &amp; Minister of Land Reform. At present, she is a member of Central Political Council in Pragatishil Loktantrik Party and is a lecturer in IOE Pulchok.

Essays on self-realisation and self-healing

Besides being an election year in Nepal, 2026 is also the year of anniversaries. It is exactly 30 years since the Maoists launched their armed struggle on <a href="https://nepalitimes.com/editorial/13-february">13 February 1996</a>, and it was on 27 April 2006 that the ceasefire came into effect after a month of massive pro-democracy protests.
Alas, <a href="https://nepalitimes.com/editorial/not-ever-again">three decades on</a>, the decade-long conflict that claimed 17,000 lives has been <a href="https://nepalitimes.com/banner/ghosts-of-war">air brushed from our history</a>. For the survivors, and the families of those disappeared and killed, memories of loss and suffering are fading. The party that fought the war in Mao’s name has dropped it.
It is important on this day to remember not to forget that <a href="https://archive.nepalitimes.com/news.php?id=3203">violent decade</a> -- so that it does not happen again, and so the youth movement that has led to this election will also not be in vain.
The 8 September 2025 rally, <a href="https://nepalitimes.com/news/nepal-s-8-september-massacre">the massacre that followed</a>, and the nationwide mayhem and carnage the next day were largely a result of public anger boiling over. Nepalis had been let down repeatedly by rulers promising revolution in the name of the ‘people’: from the 1990 People’s Movement I, to the Maoist ‘People’s War’, and the 2006 People’s Movement II.
There are some positive residual effects of the insurgency. One-third of the Maoist militia was <a href="https://archive.nepalitimes.com/article/nation/Nation-sibling-war-juna-rai,731">composed of women</a>, this empowered not just the female guerrillas themselves, but indirectly made a whole generation of young women aware of their rights.&nbsp;
The peace process itself resulted in the Maoists entering the democratic mainstream, and the induction of many of the guerrillas into the national army – a rare occurrence after a conflict.
The ceasefire was followed by an interim government, and the first elected <a href="https://nepalitimes.com/editorial/the-letter-and-spirit">Constituent Assembly</a> abolished the monarchy in 2008. Deadlock over the model of federalism meant a second election had to be held in 2013, and the new Constitution <a href="https://archive.nepalitimes.com/regular-columns/by-the-way/new-constitution-should-adopt-inclusive-democracy-with-federalism-republicanism-secularism,538">finally promulgated in 2015</a>.&nbsp;
That statute was supposed to devolve political decision-making away from Kathmandu to autonomous provinces, improve inclusive representation of women and hitherto excluded castes and ethnicities at all three levels of government, ensure accountability and good governance to generate jobs and lift living standards.
There were seven governments in ten years after 2015, and tottering coalitions one after another failed to fulfil any of those provisions in the Constitution. There were subliminal gains in representation of women thanks to affirmative action, but as this election shows, women candidates are still used as proxies by patriarchal parties.&nbsp;
Since the two warring sides of the Maoist war both became the state, sharing power in dozens of coalition cabinets since 2006, they colluded to bury the <a href="https://nepalitimes.com/news/nepal-s-unpunished-war-crimes">transitional justice process</a>.
The former supreme commander of the Maoists Pushpa Kamal Dahal (Prachanda) has become prime minister three times in the last 20 years. He is contesting this election from Rukum East, where he marked the 30th anniversary of the start of armed struggle on Friday.
The word ‘Maoist’ has been erased from the Nepali Communist Party which Dahal formed with more than a dozen other smaller leftist outfits. His main rival, Janardan Sharma, quit the Maoists and is standing for elections in Rukum West.
Both former comrades are competing for the hearts and minds of people of this former base area from where the Maoists went on warpath on 13 February 1996 by attacking a police station in Athbiskot, and simultaneously on targets in <a href="https://archive.nepalitimes.com/news.php?id=7812">Holeri of Rolpa</a>, Sindhuli and Gorkha.
The former ideologue of the Maoist party, <a href="https://archive.nepalitimes.com/article/editorial/20-years-wasted-in-war,2850">Baburam Bhattarai</a>, was the architect of the revolution while Dahal was the <a href="https://archive.nepalitimes.com/news.php?id=6369#.Y-XIii8w1KM">executor</a>. Bhattarai submitted a list of 40 demands to the <a href="https://nepalitimes.com/editorial/deubas-denouement">Sher Bahadur Deuba</a> (during his first tenure as prime minister in 1995) but did not wait for a reply before launching the armed struggle.
The Maoists felt that the constitutional monarchy after 1990 was too feudal, and a patronage-driven parliamentary system too slow to bring about change. Besides, the democratic parties were accused of using state security to prevent Maoist candidates from winning elections.
The Maoists followed Mao’s Red Book to the letter, attacking police stations, looting weapons and targeting local elected governments, eliminating ‘class enemies' with summary executions.&nbsp;
They destroyed telecommunication towers, highways, bridges and airfields in remote areas. Threats forced health posts, schools, post offices to be withdrawn from areas where people needed them the most. The country’s development was pushed back decades.
Nepal in the early 1990s was ripe for revolution. There was inequality, social injustice, exclusion, and the political parties in Kathmandu were too busy squabbling to do their job. The Maoists wanted an end to the monarchy, but in 2001 the monarchy imploded with the royal massacre.
ABSOLUTE POWER
King Gyanendra succeeded his <a href="https://archive.nepalitimes.com/news.php?id=8338">murdered brother</a> to the throne, and took the country back to absolute rule with a military-backed coup in 2005. Within a year, street protests forced him to step aside. And by 2008, it was too late to save the monarchy.
We can look back as far as we want to the roots of the Maoist conflict. It can be blamed on elected leaders post-1990 who abandoned the people once in power, the 30 years of partyless Panchayat system that stifled dissent and let social pressures build up, or even 100 years of Rana rule.&nbsp;
It was the prolonged indifference on the part of successive rulers in Kathmandu that fed public discontent. These accumulated grievances were also the reason for the <a href="https://nepalitimes.com/news/nepal-s-gen-z-protest-turns-deadly">September 2025 events</a>.&nbsp;
During China’s Cultural Revolution, Mao Zedong said: ‘The old has to be uprooted to be replaced with the new’, and that could almost be the anthem of the GenZ movement and this election.
The objective conditions that drove the Maoist insurgency 30 years ago are still evident today. And much will depend on the government(s) that will be formed after March.&nbsp;

shell-companies

Nepal’s richest man in the Pandora Papers

Supreme Court weighs in on Ncell tax dispute

Nepal goes in and out of T20

How I got my NRN Citizenship in Nepal

Essays on self-realisation and self-healing

Remembering not to forget