<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>

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Supreme Court weighs in on Ncell tax dispute

Violations of Nepal’s airspace during WWII

The American military action in Venezuela and the abduction of President Nicolás Maduro Moros may redefine Nepal’s geopolitics as it juggles between three world powers, India, China and the United States.&nbsp;
Nepal’s interim government is busy preparing for elections on 5 March, and it was late issuing a statement on the American intervention in Venezuela, but the country may have to re-evaluate how it deals with its immediate neighbours and the global power.
“How does Nepal avoid being the next Ukraine or Venezuela? Small countries shouldn’t go around irritating big neighbours. And when big neighbours really get upset, they usually put up a moral fig leaf justifying their miltary action,” says energy economist Dipak Gyawali. “What we see with Venezuela today is bereft of such moral content, essentially banditry which in today’s day and age is unacceptable. Neither the rising new powers nor much of the Global South will take this lying down.”
International relations experts have said that there is now a new world order in which rules-based diplomacy has been thrown out of the window, and the world has been carved into America leading the western hemisphere, Russia is allowed to do what it wants in Ukraine and Europe, and China’s sphere of influence is now the Indo-Pacific.
Foreign affairs expert Nischal Pandey says there is a lesson for smaller nations like Nepal: “We have to be aware of the sensitivities of the major powers in the vicinity.”
There is also a lesson for smaller resource-rich countries not to give an excuse for intervention with poor governance and political instability due to inequity. In Venezuela’s case it was throttling democracy and not using its immense oil-wealth to uplift its people.
Nevertheless, the Trump administration’s abduction of a sitting president of a foreign government regardless of the dictatorial nature of his regime and Venezuela’s volatile internal politics, is illegal and breaches the international order that has been in place since after World War II and its devastation on humanity.
While Trump’s intervention in Venezuela, and threats against Colombia, Cuba and Greenland have brought international condemnation, here in Nepal it has not been taken as seriously as it should.
Says Amish Mulmi, author of the book All Roads Lead North: Nepal's Turn to China: “Some of the reaction on social media has been that of glee over the fall of a dictatorial Communist government on the other side of the world. However, the government statement about fully respecting the principles of sovereignty and the Charter of the United Nations is a strong statement that makes clear Nepal's position on the matter.”
“The abduction of Maduro is a clear sign of Trump's America ensuring its sphere of influence through might and a warning to toe the line,” Mulmi adds. “It also infringes on the sanctity of borders and the preservation of sovereignty. Trump's actions reek strongly of a bygone era of imperialistic control and resource capture.”
Venezuela has 17% of the world’s reserves of crude oil, even though refining this heavy tar-like oil will be costly, and is possible in only a few places including Texas.
“This has to do with a larger political economy of oil, the unravelling of pax Americana and the post-World war II order. This is USA’s heavy-handed response to remain on the top as well as to partly solve its debt of $39 trillion,” explains Gyawali. “But this is not going to help: China is far ahead, Russia has recovered from its 1990s low point, and manufacturing capital has moved away from America. So controlling only financial capital - and using military power so brazenly - is not going to work.”
The might also be specific lessons for Nepal as a smaller country with vast water resources. While water, unlike oil, is renewable, India’s interest in Nepal’s hydro resources cannot be ignored. Ironically, America’s capture of Venezuelan oil reserves could exacerbate climate breakdown and the melting of Himalayan glaciers, which will put Nepal’s water resources in jeopardy in the coming decades.
The only way to deal with this for Nepal and downstream India will be to build reservoirs on rivers to store monsoon precipitation, and that makes water a strategic commodity for the future.&nbsp;
“If we continue in the current mode of hydropower-biased water resources development ignoring irrigation, flood control, navigation, fisheries, tourism and other benefits, India will get the free benefit of regulated water while we pay the upstream environmental and social costs. History will blame our elected leaders for having undersold our resources,” adds Gyawali, who served as water resource minister in the early 2000s.
As for a larger geopolitical lesson: “We in Nepal are fortunate in having not one threatening hegemon but two superpowers India and China: they don’t agree with each other, but do agree on a peaceful Nepal for their own security. However, our current political leaders are irritating both the neighbours, unlike since the centuries past when our rulers looked solely after Nepal’s core interests and our neighbours knew that.”
American intervention in Venezuela also calls for strengthening of our institutions and diplomatic outreach. Nepal has been a non-aligned state, and for all its history has tried to follow a policy of equidistance between India and China. The difference with Venezuela is that Nepal has to deal with two giant neighbours, and not just one.
Says Mulmi: “It is no more only about balancing great power relations but also about benefiting from them. But that will be increasingly difficult as international law and the principles of sovereignty are encroached upon.”

Might might be right, after all

At Budhanilkantha School Ujwal Thapa was a few years my senior. He was a quiet person who kept to himself; I didn’t know him very well despite being related to him because of that introversion and natural shyness. What we did have in common, coming of age in the 1990s, is our generation, GenX, which became weary, inured for the most part, to Nepal’s famously unstable politics.&nbsp; Counting the events of this past September, GenX has, astonishingly, lived through three people’s revolutions, one armed conflict, a flawed but hard won constitution, and a major earthquake. Ujwal Thapa, one of Nepal’s most cherished Gen Xers, despite his previous, youthful reticence, did not long remain a complaisant bystander against the backdrop of these extreme upheavals.&nbsp; By the mid 2000s he had become deeply political, but without the equivocation that so often accompanies politics. Thanks to his lived experience, he came to believe that the youth of Nepal are the key to our future. He believed in discerning wisdom (bibeksheelta), innovation, and nurture. He inspired entire generations, young and old, including GenZ, before his untimely death due to Covid in 2021. He was only 44.&nbsp; By the time of his passing he had started a tech company, and employed and mentored scores of youth. It is important to note that only after he had made a significant contribution to civil society did he turn towards politics, founding and then stepping back from the Bibeksheel Nepali party, which has now, after several complicated mergers and splits, been integrated into the Rastriya Swatantra Party (RSP). When the Ujwal Thapa Foundation set out to make a documentary on his life three years ago, no one could have known that it would premiere at such a crucial point in Nepal’s social and political history.&nbsp; Everything that Ujwal Thapa believed in still holds true. I think he would have been proud to see the youth of our country, GenZ, stand up for themselves, peacefully. He would have been grieved at the state condoned bloodshed, and, believing in non-violent protest himself, been deeply shocked by the savage revolution that followed.&nbsp; Most of all, I wonder how he would have reacted to the publishing of the blatantly elitist RSP proportional representation list - the party that many had pinned their hopes on, and that Bibeksheel Nepali has ultimately been absorbed into. That party now seems like it may be a chip off the rotten old block, ruled by men endorsing rampant nepotism, and outnumbered by people without scruples.&nbsp; Many of the names on the list and the rankings, in particular, disrespect the very spirit of a provision that was created for those competent individuals who would not otherwise be able to contest elections, due to lack of monetary and social capital, but whose marginalised voices are vital for inclusive policy making. There is still time for real inclusion, to embrace a more bibeksheel path, before the March elections.&nbsp; Ujwal Thapa’s own, firm, ethical stances are clear in the The Man Who Shook Our Minds, translated loosely from the Nepali title Dimaag Ghhochne Manchhe. While long, at almost two hours, it is filled with thought-provoking and sage counsel. The film also offers very real insight into how Ujwal Thapa evolved into the icon he is today.&nbsp;  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2026011111018_eb596eb063dcaf0f67840bfa4ffa39eb27df2bf9ec1a3f9a1f531824c1b7a569.jpg" data-media-id="editor_0" data-image-id="2026011111018_eb596eb063dcaf0f67840bfa4ffa39eb27df2bf9ec1a3f9a1f531824c1b7a569" data-rendition-name="original" width="1600" height="670" loading="lazy" alt="Ujwal Thapa"> <figcaption>Stills from the documentary.</figcaption> </figure>   <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2026011111018_65d9625d3a4865ca228425b7ce7b7b186ae5009313bbfab0ee65eada276aebd6.jpg" data-media-id="editor_1" data-image-id="2026011111018_65d9625d3a4865ca228425b7ce7b7b186ae5009313bbfab0ee65eada276aebd6" data-rendition-name="original" width="1600" height="670" loading="lazy" alt="Ujwal Thapa"> </figure>   <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2026011111018_2ff455c55722d153cafbd2d650e19584e38d7c098b109271bd106a55201f4fa0.jpg" data-media-id="editor_2" data-image-id="2026011111018_2ff455c55722d153cafbd2d650e19584e38d7c098b109271bd106a55201f4fa0" data-rendition-name="original" width="1600" height="670" loading="lazy" alt="Ujwal Thapa"> </figure>  It isn’t easy making a documentary after the passing of the primary subject. While there are many talking heads, the people featured, friends, family, fellow activists and senior politicians are all eloquent in their descriptions of Ujwal Thapa and his transformation from an engaged, civic minded entrepreneur into a committed political leader who among many other commendable things, believed in putting women first, and understood the crucial necessity for a welfare state that would serve its people. The main man is not deified, he is humanised.&nbsp; The feature is punctuated, and leavened, with moments of real humour as his infamous bluntness and occasional domestic haplessness are gently exposed. Another strength of the film is the profound love story between Ujwal Thapa and his brave, brilliant, incredibly resilient wife, Erica Adhikary, the heroine to a real life hero, and a major force behind the making of this film, alongside many of his stalwart wellwishers and friends, old and new.&nbsp; Sushila Karki, the Prime Minister, was present at the premiere of the film with members of her Cabinet. Candid and sincere in her opening remarks, she said she had wanted to attend the moment she heard about the film. She had known Ujwal Thapa, and she had mourned his loss, praying for him during his illness. She wished that leaders like him were here today to show us the way forward in a time of need. The film opened in theatres on the 9th of January, and is an essential viewing experience for anyone who cares about Nepal’s future and wants some insight into how they might make a difference.&nbsp; Ujwal Thapa was not perfect, but he was remarkable. He realised that being a civic minded citizen just isn’t enough. To make a real difference, one also needs to be principled, insightful, entrepreneurial, creative, self motivated, able to speak truth to power, uncorruptible, practical, well prepared, and, perhaps, most importantly, able to step back from holding power even after attaining it.&nbsp; The saying by Plato that goes “He who does not desire power is fit to hold it” was surely meant for people like Ujwal Thapa. One can only hope that in the near future more people embodying this description will, however reluctantly, come forward to lead Nepal. Ujwal Thapa worked hard to enable this, they must be out there. <div class="embed-block"><iframe width="560" height="315" src="https://www.youtube.com/embed/veO1yVM4pS4?si=f0Lcbs1wasyqfnK1" title="YouTube video player" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" referrerpolicy="strict-origin-when-cross-origin" allowfullscreen></iframe></div> The Man Who Shook Our Minds is being screened at QFX cinemas across town. Sophia L Pandé is on the Ujwal Thapa Foundation Advisory Board. She is a writer, art-historian and filmmaker, advising on the economic and social potential of the Cultural and Creative Industries. She is Director of Development at the Kathmandu Valley Preservation Trust, and Founding Director of The Kalā Salon, a non-profit space for the arts.

The Man Who Shook Our Minds

Did <a href="https://nepalitimes.com/banner/1921-rendezvous-mallory-pumori-and-everest">George Mallory</a> and Andrew Irvine of the 1924 British Expedition reach the top of the highest mountain in the world? It has been more than a century after the two climbers were last seen just 300m below the summit. And 26 years ago Mallory’s remains were found on the North Face of Everest, while Irvine’s boot was located at its base.&nbsp; Some doubt that the two could have reached the top with the level of equipment and clothing of the time, but others are convinced that at least one of them made it but had an accident on the way down.  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260108110148_26b4f6883ce3362c6f0c312d35422a57384c04aeb673f578d3ddb660761747fc.jpg" data-media-id="editor_1" data-image-id="20260108110148_26b4f6883ce3362c6f0c312d35422a57384c04aeb673f578d3ddb660761747fc" data-rendition-name="original" width="1500" height="1000" loading="lazy" alt="George Mallory and Everest"> <figcaption>Panuru Sherpa on the top of Mt Everest with a client in 2002. He has climbed the peak 16 times.</figcaption> </figure>  Among those who believe Mallory and Irvine were the first to climb Mt Everest, and not <a href="https://nepalitimes.com/here-now/everest-70-years-on">Hillary and Tenzing in 1953</a>, are the Nepali guides who took part in the research expeditions in 1999, 2001 and 2004 to find clues about Mallory and Irvine. Mallory’s body was found 8,125m on the North Face in 1999, and Irvine’s detached foot and sock with his initials inside a leather hob-nailed boot was found in 2024 in the Rongbuk Glacier below the North Face. Various expeditions have recovered a mitten, an oxygen cylinder, and ice axe from that expedition. “I believe they reached the summit, and fell on the way down in the dark and bad weather,” says <a href="https://nepalitimes.com/here-now/sherpaland-co-usa">Panuru Sherpa</a>, who has climbed Mt Everest 16 times, including on the northern route taken by four British expeditions in 1921, 1922, 1924 and 1933. “They were making good progress past the Second Step from where it is a much easier hour-and-half to the summit. A climber who reaches that point below the final pyramid does not turn back.”  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260108110148_bdbdd01c5c12cb5bb022857f7ca871cc4ff95e02c2305f6bbf1a63d1d15de8e4.jpg" data-media-id="editor_4" data-image-id="20260108110148_bdbdd01c5c12cb5bb022857f7ca871cc4ff95e02c2305f6bbf1a63d1d15de8e4" data-rendition-name="original" width="1300" height="864" loading="lazy" alt="George Mallory and Everest"> <figcaption>Mt Everest North Face in China which early expeditions took because Nepal was closed till 1950. The red line is the classic route to the peak, the dotted line is probably what George Mallory and Sandy Irvine took in 1924 to avoid the formidable obstacle of the Second Step.</figcaption> </figure>  Panuru is convinced that the location of Mallory’s body and Irvine’s ice axe shows that the two had not lost their way on their descent. He told Nepali Times in Denver, where he now lives: “Mallory’s body was not decomposed even after 75 years, and his exposed back was white like marble. One of legs was broken, and there was an altimeter and letters written to his wife Ruth in his pocket.” He remembers the search team was happy to locate <a href="https://nepalitimes.com/review/mountains-of-books">Mallory</a>, but it was unable to find one of the three cameras believed to be with the duo that could have held the proof that the two, or at least one of them, had indeed been the first to climb Everest.&nbsp; There was a deep wound around Mallory’s waist, which could have been caused during the fall by the rope which was still found tied around his body. Mallory’s remains were covered in stone slabs at the site after a brief ritual, Panuru recalls. A 1975 Chinese expedition reported seeing the body of a Western climber, which was probably Mallory, near their Camp VI. There are rumours in climbing circles that the Chinese also found a camera, but that the negative could not be developed. Everest summiteers have said the Second Step’s 45m overhanging cliff at 8,610m would have been “essentially insurmountable”, and it is only possible today because the Chinese fixed aluminium ladders to the rock face in 1975.&nbsp; But Panuru agrees with other mountaineering historians who believe Mallory could have decided to take a route below the northeast ridge and bypass the Second Step, following the advice of fellow team member Ed Norton who set the then world record by reaching 8,572m. The other finding that could indicate that Mallory reached the top was that a photograph of his wife Ruth which he intended to place at the summit was not in his pocket.&nbsp; EVEREST CONNECTION Panuru is the son of Nima Tsering Sherpa, who was a part of the 1953 expedition to Mt Everest that made Edmund Hillary and Tenzing Norgay the first climbers on the world’s highest peak. Nima carried loads for that expedition up to the South Col. Nima had eight sons and a daughter, Panuru is the sixth, and<a href="https://nepalitimes.com/here-now/nepal-s-most-prolific-mountaineering-clan"> most of his siblings are also climbers</a>. After the successful 1953 expedition, Nima spent time grazing yaks, growing potatoes and raising his family in Phortse. He joined expeditions to support the family. The young Panuru would meet mountaineers who stopped by at the family’s tea house in Phortse. He has walked the Jiri route to Kathmandu many times, and his eldest brother who worked for Mountain Travel Nepal got him a job as a trekking guide. Panuru ended up joining expeditions, climbing Everest from both sides multiple times. Panuru Sherpa’s brother Danuru was the youngest member of the 1999 expedition, and a year earlier had first climbed Everest from the Nepal side when he was only 18. The siblings are now chefs at the Sherpa House in Colorado.&nbsp;  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20260108110152_9275f617585d33f7324d087455de7c61fd3759fe4d44a7ebe604fa2eefc047df.jpg" data-media-id="editor_7" data-image-id="20260108110152_9275f617585d33f7324d087455de7c61fd3759fe4d44a7ebe604fa2eefc047df" data-rendition-name="original" width="1500" height="523" loading="lazy" alt="George Mallory and Everest"> <figcaption>Brothers Panuru and Danuru Sherpa are now working in Golden, Colorado, and lead occasional climbing trips in the Rockies and Alaska.</figcaption> </figure>  In 2001, both brothers were members of another expedition composed of 20 foreign and 21 Nepali climbers led by David Hahn that tried to find Irvine in the same area of the North Face, guided by the discovery of Irvine’s ice axe in a 1933 expedition as well as sightings of what was believed to be his body near the ridge above. No more clues were found then, or in 2004 when Danuru returned for another search expedition. Remnants of Irvine and Mallory’s Camp VI were found at 8,600m during the 2001 expedition, only about 300m from where Mallory’s body was located.&nbsp; “It was probably dark when Mallory fell because his snow goggles were in his pocket,” says Danuru, who has taken part in the three search expeditions on the north side and is also convinced the two fell on their way down after reaching the summit. Altogether 13 people died on Everest during the three expeditions that Mallory was involved in, of which nine were Nepali porters, cooks and guides who were hired in Darjeeling before the march-in. “Chomolungma and Sherpa are synonymous,” says Danuru. “It was Chomolungma that made the Sherpa people famous globally, and it was Sherpas who made it possible to climb Everest.” Konrad Anker, who led the 1999 team that found Mallory’s body, doubts that one or both the climbers reached the summit in 1924, mainly because of the difficulty of climbing a cliff at 8,600m with the kind of gear they had.&nbsp; “It is possible, but unlikely they climbed the Second Step with 1920s equipment, but even getting to that altitude back then was an incredible accomplishment,” he has said. After the expedition, Anker and Panuru worked together to set up the Khumbu Climbing Center to upgrade the technical skills of Nepali guides. Panuru has also trained hundreds of fellow Nepali guides, and many of them regard him as a mentor. Panuru knew the need for better training because he himself had been badly wounded during a fall into a crevasse in the Khumbu Icefall in one of his early expeditions in 1992 and had to be evacuated by helicopter to Kathmandu.&nbsp; But the very next year, he was back on the mountain. He climbed Everest from the north with a Korean team in 1994, and a year later got to the top again from the north side with an American expedition. He summited again from the Nepal side in 1996, and nearly died in an avalanche on the north side that killed a fellow Sherpa in 1997.&nbsp; So far, Panuru has climbed Everest 16 times, Cho Oyu 14 times from both sides, Xixapangma four times, five other eight-thousanders in Nepal, and Ama Dablam six times. He was the first Nepali to ascend Gurla Mandhata in Tibet. After emigrating to the United States, he has climbed Mt Denali (6,190m) in Alaska three times while also being a part of a volunteer rescue team.&nbsp; Irvine’s boot was found by an expedition led by American climber Jimmy Chin in the Rongbuk Glacier, probably transported there from the base of the face by the movement of ice in the past 100 years. Asked why he climbed Everest 16 times, Panuru echoes George Mallory: “Because I was there.” &nbsp;&nbsp;&nbsp;

tax-payers-office

Supreme Court weighs in on Ncell tax dispute

Violations of Nepal’s airspace during WWII

Might might be right, after all

The Man Who Shook Our Minds

Finding George Mallory