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Ruth Reichl has written nine books including ‘The Paris Novel’ and edited many others like ‘History in a Glass’ and ‘Endless Feasts’. Most of her books revolve around food and culture that celebrate food. The cover of The Paris Novel has Nigella Lawson, English food writer and television cook, calling it ‘nothing less than absolute enchantment’.

I was surprised I had never come across Reichl’s works or even heard of her. I read the blurb of The Paris Novel and the first few pages at the bookshop and decided to buy it. It seemed like a simple story filled with mentions of food, books, and life in Paris. It’s also not a thick book so I thought I would breeze through it in a couple of days.

Stella St. Vincent is a copy editor at a publishing house and she likes her structured life. Then she receives a mysterious note from her late mother telling her to go to Paris. Her mother, who Stella never had a loving relationship with, has instructed her attorney, and perhaps her lover at one point, to buy a one way plane ticket to Paris for Stella and convert the remaining money in her account to traveller’s checks.

When Stella’s boss finds her asleep at the office she tells her to take an extended leave. She promises Stella that her job will be waiting for her when she gets back. Left with no choice, Stella finds herself alone in Paris. She doesn’t have friends there and is a little lost and overwhelmed. Then she meets Jules, an octogenarian who collects art and sees something in Stella that makes him take her under his wing. He introduces her to a side of Paris (and life) that she has never seen before.

The Paris Novel is rich in imagery and full of Parisian vibes. The plot is predictable and cliched. Stella, initially a shy and insecure American woman, turns into a confident go-getter with a flamboyant attitude by the end of the book and you see it coming the moment she lands in Paris. The book could also remind you of the many coming-of-age novels you have read. But be warned, there’s a familiarity to it that might bore you. It’s like a fictional version of Elizabeth Gilbert’s ‘Eat, Pray, Love’—which is basically one woman’s quest of finding herself.

The writing, with all the references to French culture and cuisine, can also confuse you. It’s a novel that never picks up. Unlike what I initially thought, I couldn’t finish the book in a day or two. I don’t necessarily mean that in a bad way. I had to take it slow as I was unfamiliar to the French lifestyle beyond what I’ve seen on the popular show ‘Emily in Paris’ on Netflix.

Whether or not you enjoy the novel depends on what kind of a read you are looking for. If you want an all vibes not much plot book, then this is for you. But if you are looking to follow a storyline, there isn’t much here. A friend who has read Reichl’s other works as well as The Paris Novel says the latter isn’t her best work and that I shouldn’t judge her based on it. She has recommended ‘Cheer Me Up with Apples’ and ‘Tender at the Bone’. Despite not being great, The Paris Novel, with its lush descriptions of food and wine, has whetted my appetite for more and I’m actually willing to give her another chance. 

https://www.goodreads.com/book/show/195430688-the-paris-novel 

The Paris Novel

Ruth Reichl

Published: 2024

Publisher: Magpie Books

Pages: 272, Paperback

The concept of Non-Resident Nepali (NRNA) citizenship has sparked mixed reactions in Nepal. Some view it as a significant step toward recognizing the contributions of the Nepali diaspora, while others dismiss it as largely symbolic. Since its inception in Nepal as a concept, there has been confusion and ambiguity surrounding the practical implications of this citizenship. With over 7.5m Nepali nationals living abroad, the diaspora has become an important force in the national economic, cultural and diplomatic landscape. As Nepal’s global presence continues to grow, the idea of NRNA Citizenship is gaining importance, both to strengthen Nepal’s ties with its global community and to acknowledge the vital role of Nepali nationals living overseas.

The diaspora contributes in multiple ways to national development—through remittances, investments, trade and cultural exchanges, and international reputation. Many NRNs also act as cultural ambassadors, promoting Nepali values and traditions around the world. The introduction of NRNA citizenship aims to formalize this relationship by ensuring NRNs’ increased and significant involvement in Nepal’s political, diplomatic and economic processes. By offering NRNs the right to vote in presidential and parliamentary elections, the citizenship provision seeks to ensure that the global Nepali community has a direct voice in shaping the country’s future. This, in turn, would help foster a stronger sense of national identity and civic responsibility among Nepalis abroad.

Granting NRNs the right to invest and own property in Nepal could have both positive and negative implications. On the one hand, NRNs could contribute significantly to Nepal’s economic development by injecting capital, creating jobs, and facilitating trade, while on the other, wealthier NRNs, particularly those from economically advanced countries, could dominate the real estate and business sectors. This could drive up property prices and create economic imbalances between Nepalis living abroad and those residing in Nepal. The influx of foreign capital could distort local markets and exacerbate wealthy disparities, further entrenching inequality in the country.

While remittances remain a crucial source of income for many families in Nepal, there are concerns that an over-reliance on NRNs for investment could limit the country’s economic diversification. Nepal might become increasingly dependent on its diaspora for financial support, making it vulnerable to external economic fluctuations. A downturn in the global economy or a decrease in remittance inflows could negatively impact Nepal’s economic stability, especially if the country has not developed other robust sources of revenue. Moreover, as NRNs gain more economic influence, the gap between the wealthy diaspora and the average Nepali citizen could widen, potentially leading to social tensions.

NRNA citizenship could also lead to political manipulation. If NRNs are granted voting rights, there is a risk that political parties in Nepal might attempt to influence the diaspora to secure electoral support. This could distort the democratic process, especially in a country with a history of political instability and external influence. Politicians could try to sway NRNs to vote in ways that benefit their political agendas, which could undermine the integrity of Nepal’s elections. Furthermore, nationalist groups in Nepal may oppose the idea of granting voting rights to NRNs, arguing that individuals who do not live in Nepal should not have a say in the country’s political decisions. This could create tensions between those living abroad and those residing in Nepal, especially if NRNs are perceived as receiving special privileges without contributing equally to the country’s development.

NRNA citizenship could also cause diplomatic complications. Many countries, including India, Saudi Arabia, and the United States, do not recognize dual citizenship. For NRNs living in these countries, attempting to hold Nepali citizenship while retaining their foreign nationality could create legal challenges. These NRNs may face difficulties navigating the conflicting requirements of their host countries and Nepal. For example, they could risk losing their legal status in countries that do not permit dual nationality. These diplomatic complexities will require careful negotiation between Nepal and the host countries of its diaspora to ensure that NRNA citizenship does not lead to strained relations or legal complications for NRNs.

NRNA citizenship presents a unique opportunity for Nepal to strengthen its relationship with its vast diaspora. By granting legal status, voting rights and business opportunities to NRNs, Nepal could benefit from the resources and expertise of millions of Nepali nationals living abroad. NRNA citizenship could also help enhance Nepal’s international standing, improve foreign relations and stimulate economic development. However, these benefits must be carefully balanced against the risks associated with dual citizenship, national security concerns, economic inequality and political manipulation.

To make NRNA citizenship successful, they will need to approach its implementation with thoughtful planning and inclusive dialogue. Constitutional amendments to allow dual citizenship must be pursued, but they must take into account the potential risks of divided loyalties and national security. Additionally, diplomatic discussions with countries that do not recognize dual nationality will be essential to ensure that Nepal does not jeopardize its relations with these nations. Moreover, Nepal must work to mitigate the potential for social and political divisions between NRNs and those living in Nepal, ensuring that NRNA citizenship does not create new sources of tension or resentment.

If managed effectively, NRNA citizenship could become a powerful tool for bridging the gap between Nepal and its global community. The focus should be on encouraging the diaspora to align with the expectations of the Nepali state through constitutional provisions, not on purely technical issues. Alongside citizenship, the additional rights that the NRNA community seeks should be addressed through continuous discussion and debate, ensuring that all perspectives are considered collaboratively.

The anthem of the Janakpur Bolts, ‘Aail Baani Cup Jitey’, in the Bhojpuri language, translates to “We have come here to win the title.” True to its spirit, the anthem’s essence has been realized.

In a stunning climax to the first season of Nepal Premier League (NPL), Janakpur triumphed over Sudurpaschim Royals by five wickets with four balls to spare at the Tribhuvan University International Cricket Ground, Kirtipur on Saturday. The victory marked a remarkable redemption for the Bolts, who had lost their previous two encounters with the Royals earlier in the tournament. However, when it mattered most, Janakpur seized the moment to claim the championship trophy in front of a packed and vibrant crowd. 

With this win, Janakpur claimed the tournament’s top prize of Rs 11m, while the Royals, who finished as runners-up, received Rs 5.1m. Karnali Yaks, who placed third after their loss in Qualifier 2, took home Rs 2.5m, and the Chitwan Rhinos, eliminated earlier in the playoffs, earned Rs 1.5m for finishing fourth.  

The Bolts had a rollercoaster journey to the title, marked by ups and downs. They began the league stage with an emphatic eight-wicket victory over Biratnagar and followed it up with wins against Karnali, Pokhara, and Lumbini. A thrilling one-run victory over Lumbini was among their most memorable performances in the league. However, they also faced setbacks, losing to Sudurpaschim Royals and Chitwan Rhinos. Despite these losses, Janakpur secured second place in the points table with five wins from seven matches, earning a spot in the playoffs.  

In the playoffs, Janakpur faced Sudurpaschim in Qualifier 1 but suffered an eight-wicket loss. They bounced back strongly in Qualifier 2, defeating Karnali Yaks by two wickets in a nail-biting contest to book their place in the final. 

The final was all about Janakpur’s star performer, Lahiru Milantha, who delivered a Player of the Match-winning performance with a blistering 87 runs off just 49 balls. The wicketkeeper-batter anchored the Bolts’ chase of 185 runs with his commanding knock, laced with nine boundaries and four sixes. Milantha’s aggressive yet composed innings proved to be the difference between the two sides.

Winning the toss, the Royals opted to bat first, putting up a competitive total of 184/9 in their allotted 20 overs. The Royals’ innings was powered by a fine 69 off 43 balls from Saif Zaib, whose efforts throughout the tournament earned him the title of Player of the Tournament. Binod Bhandari also played a solid hand with 41 off 31 balls. Despite a strong start, the Royals faltered in the latter stages of the innings, losing wickets in quick succession to Janakpur’s disciplined bowling attack.

Kishore Mahato and Mohammad Mohsin were the pick of the bowlers for the Bolts, each claiming three wickets to restrict the Royals from reaching an even higher score. Lalit Rajbanshi was economical, giving away just 15 runs in his four overs and taking a crucial wicket.

Chasing 185, Janakpur Bolts got off to a flying start in the powerplay, scoring 71 runs without losing a wicket. Captain Aasif Sheikh set the tone with a quick-fire 33 off 19 balls before being dismissed at the end of the powerplay.

Milantha continued to dominate, receiving support from Harsh Thaker, who contributed a composed 30 not out off 24 balls. The duo stitched together a crucial 50-run partnership for the third wicket, taking the game away from the Royals. Despite losing wickets in the middle overs, Janakpur maintained the required run rate, thanks to Milantha’s brilliance.

The winning moment came in the 19.2 overs, with Thaker hitting the decisive runs, sparking wild celebrations among the Janakpur players and fans.

Sudurpaschim, who had dominated the league stage with seven wins in eight matches, missed out on the title despite their strong form. 

Sudurpaschim coach Jagat Tamata expressed his disappointment, saying the team fell short of their potential in the final. “The batting was going according to plan, and the power play went well. But we couldn’t capitalize in the last five overs despite having wickets in hand. We should have scored more runs,” he said. Tamata, however, congratulated Janakpur Bolts for their outstanding performance and praised the contributions of Sudurpaschim’s players. 

Sudurpaschim captain Dipendra Singh Airee echoed similar sentiments, acknowledging the strong start his team had in the final but lamenting their failure to capitalize on it. “Everyone played well, and we had a good batting performance. However, our bowlers couldn’t perform up to expectations. Congratulations to Janakpur, especially Milantha and Aasif, for their great game,” Airee said.

The NPL 2024 featured several standout performers. Milantha of Janakpur was the tournament’s leading run-scorer, amassing 293 runs in 10 matches at an average of 32.55 and a strike rate of 130.8. Ravi Bopara of Chitwan Rhinos followed with 286 runs in eight matches at an average of 40.85, while Rohit Paudel of Lumbini Lions scored 279 runs in seven matches at an average of 39.85. Among the bowlers, Scott Kuggeleijn of Sudurpaschim Royals and Lalit Rajbanshi of Janakpur shared the top spot with 17 wickets each, while Sohail Tanvir of Chitwan Rhinos took 14 wickets.  

Some of the tournament’s most memorable bowling performances included William Bosisto’s remarkable 6/28 for Karnali against Pokhara and Sohail Tanvir’s 5/21 for Chitwan against Kathmandu. The highest team total came from Biratnagar, who scored 193/8 against Lumbini, while Sudurpaschim Royals registered a thrilling win with the highest margin of 90 runs against Biratnagar.  

The tournament saw several standout performances. Dipendra Singh Airi was declared the Best Nepali Player of the tournament and awarded a Chinese Omoda E-5 car worth Rs 6.2m. He scored 227 runs and took nine wickets in the competition. Similarly, Lalit Rajbanshi, who topped the wicket-takers’ list with 17 dismissals in 10 matches, was named the Best Bowler, receiving a cash prize of Rs 500,000 along with a bike. Sudurpaschim’s Saif Zaib, who amassed 275 runs and claimed 12 wickets, was awarded the Player of the Tournament and received Rs 500,000.

Another highlight was Karnali Yaks’ 16-year-old bowler Bipin Sharma, who was declared the Emerging Player for his 13 wickets in eight matches. He received a cash prize of Rs 50,000, a promising start to a bright career. He also got a scholarship worth Rs 1m.

Despite their disappointment in the final, Sudurpaschim coach Jagat Tamata reflected on the positives, noting the overwhelming support for cricket. “This is a victory for Nepali cricket as a whole. The love for cricket here is immense, and it’s heartening to see so many spectators and sponsors contributing to the sport,” he said.

The Nepal Premier League 2024 was a celebration of cricket, showcasing the immense talent and potential of Nepali players. With record-breaking performances, thrilling contests, and dramatic moments, the tournament captivated cricket enthusiasts across the nation and set a new benchmark for cricketing excellence in Nepal.

Incident-1

As many as 56 community forests in Gulariya, Bansgadhi, Barbardiya, Thakurbaba, Madhuwan, and Badhaiyatal rural municipalities of Bardiya were preparing to process forest resources after getting their respective forest management plans approved. However, Praveen Bidari, the District Forest Officer (DFO) at the Division Forest Office in Bardiya, was transferred before the forest resources harvesting process could begin. The newly appointed DFO, Bijay Subedi, put a halt on the process, insisting that the plans needed to be redrafted.

“Once a management plan is approved, the transfer of a forest officer should not have made any difference,” said Gopal Prasad Chaudhary, president of the Bardiya chapter of the Federation of Community Forest Users Nepal (FECOFUN). “Preparing one plan costs the forest user groups at least Rs 50,000–60,000. Under the new guidelines of the Forest Promotion System, 2023, as asked by the new DFO, it will cost Rs 300,000–350,000. Where are the users supposed to get this money?”

About 20 percent of the 281 community forests in the district have been affected by the new DFO’s instructions. The affected forest user groups have sought help from their umbrella organization—the Bardiya District Chapter of FECOFUN. Although forest consumers made both written and verbal requests to the Division Forest Office, the DFO did not relent. This forced forest user groups to stage a sit-in at the Division Forest Office. They protested for four hours each day on December 5 and 6. The protests were suspended after two days when the DFO expressed a commitment to resolve the issue through dialogue.

FECOFUN formed a negotiation team under its district president, Gopal Prasad Chaudhary. Vice President Rama Kumari Paudel, members Bhumi Raj Lamichhane and Baijanath Kamath, Shanta Gyawali (President of FECOFUN Gulariya), Meena Rijal (President of FECOFUN Bansgadhi), Lal Bahadur Khatri (President of FECOFUN Barbardiya), and Ram Prasad Kafle (President of FECOFUN Badhaiyatal) were also in the team. The committee held its first meeting with DFO Subedi last week, but the DFO remained firm in his stance.

Responding to a query about why forest user groups were protesting, the DFO said it was not clear whether their forest management plans were truly approved. “Every page of the management plan must have a signature, but the so-called approved plans have signatures only on the first page. How can such plans be considered valid?” Subedi said.

FECOFUN officials say DFO Subedi is trying to integrate community forests into the Forest Conservation System. While he argues that incorporating elements like maps and statistical data from the old plans would reduce the cost of preparing a new plan, forest user groups are not convinced by his arguments. He has also promised to assist them in drafting the plans.

Meanwhile, Praveen Bidari, who was transferred from Bardiya shortly after approving the plans, insists that all procedures were followed. “If my signature is the only issue, I am ready to return and sign the documents at any time. But it is not just about signatures. The individuals involved in drafting the plans, like Tanka Gurung, who is now in Banke, and Pankaj Jha, who is with the forest ministry, can verify the process,” he clarified.

DFO Bardiya has already persuaded 18 of the 55 community forests to prepare new plans. At least six of them are said to be in the final stage of preparing their new plans. Officials of FECOFUN Bardiya say the protest has only been suspended, not stopped. The forest user groups argue that redrafting plans approved under the prior guidelines not only wastes financial resources but also stalls crucial forest-related activities.

Incident-2

A conflict between the community forest user group and the Tansen Municipality over the management of the Srinagar Hill forest in Palpa has resulted in the freezing of a budget of Rs 18m allocated for activities like stone paving on trails, repairing cottages, constructing swings, and other beautification works.

The dispute revolves around the ownership and revenue rights of Srinagar Forest, spread over 113 hectares. Six community forests—Lower Srinagar, Ukale Pipal, Bhusal Danda, Chandi, Kailash Basanta, and Srinagar Ganesh—merged in 2001 to form the Integrated Srinagar Ecotourism Forest Users Group. However, disagreements between the municipality and the committee over control of the forest and its earnings have heightened in recent years.

According to Bishnu Basyal, a member of the committee, while the Srinagar Ecotourism Area belongs to the community forest, the municipality unilaterally started charging entry fees under the guise of ecotourism. Tourists visiting Srinagar Hill are charged Rs 20 as an entry fee. They are also required to pay vehicle parking charges and additional fees for other activities. In the last fiscal year alone, the municipality collected Rs 2.6m in revenue from the Srinagar Hill.

Kalpana Bhandari, chairperson of the FECOFUN Lumbini Province, argued that the municipality has no authority to collect fees from community forests. “The income generated within a community forest belongs to the user group. The municipality should stop collecting fees,” she added.

Tansen Mayor Santosh Lal Shrestha, however, defended the municipality’s actions, claiming that the local government has been maintaining the area since the 1950s. “This area falls under our jurisdiction. Which law states that local governments cannot charge fees?” Shrestha questioned.

The municipality’s involvement only began after local representatives assumed office in 2022. The forest was previously managed by the user group.

Srinagar Hill has become a popular attraction for domestic tourists, particularly from Butwal and Bhairahawa, for its scenic views and picnic areas. The increased revenue potential has heightened the interests of both the user group and the municipality, leading to the current standoff.

The FECOFUN Lumbini Province and its central body have been pressuring the government to resolve the issue. The Butwal High Court last year ruled that operations in the Srinagar Hill area should be conducted in compliance with the law. However, the local government has been interpreting this ruling as giving them ownership, while the Forest Act stipulates that ownership lies with the user group.

In March of last year, the central committee meeting of FECOFUN convened at Damkada of Palpa and passed an 18-point declaration. It called for the implementation of an interim order of the Supreme Court to halt illegal fee collection by provincial governments.

Additionally, FECOFUN Lumbini Province has prepared a four-year strategic plan (2023–2027). According to Kalpana Bhandari, the plan identifies taxation by all three tiers of government as the major challenge facing community forests in the province. This plan underscores the urgent need to clarify roles and responsibilities in forest management to avoid overlaps and disputes that hinder community forest programs.

Incident-3

Tansen Municipality Office on November 17 sent a notice to all community forest user groups within the municipality, demanding their approved annual work plans and 10 percent of their forest product sales revenue from the past eight years within seven days.

“Community forest user groups within Tansen Municipality are hereby directed to submit their approved annual work plans within seven days and deposit 10 percent of the revenue from forest product sales since fiscal year 2017/18 into the municipal consolidated fund,” reads the letter issued by the municipality’s Chief Administrative Officer Hari Ram Nagila.

Section 62 (B)(1) and (2) of the Local Government Operations Act, 2017, states that community forest user groups must have their annual forest product sales and utilization plans approved by the municipality and deposit 10 percent of the revenue into the municipal fund.

However, none of the 129 community forest user groups in Tansen Municipality has submitted their work plans, deposited the funds, or responded to the municipality’s letter.

Prem Shahi, secretary of the Integrated Srinagar Ecotourism Forest User Group, termed the municipality’s decision as a ‘dictatorial’ policy.

Mayor Shrestha, however, defended the decision, arguing that existing legal provisions require community forest user groups to deposit 10 percent of forest product sales revenue into the municipal consolidated fund.

These three incidents are only representative cases of growing disputes between community forest user groups and local and provincial governments across Lumbini Province. Since the constitution has placed natural resource revenue in the shared jurisdiction of federal, provincial, and local governments, community forest user groups have been saying that they are overburdened with taxes across all three tiers of government.

Thakur Bhandari, central chairperson of FECOFUN, said forest user groups have been forced to pay 10 percent of forest product sales revenue to local governments, 10 percent of the revenue on internal sales, and 25 percent for exports to provincial governments, as well as 13 percent VAT, 15 percent advance income tax, and 25 percent income tax to the federal government. “Community forests, as non-profit organizations, are being unfairly taxed by all three tiers of government,” Bhandari added.

Bhandari said community forest user groups are suffering the most in Lumbini Province. “It seems that the Lumbini government does not even recognize the existence of community forests. They are treating us as for-profit enterprises by imposing excessive taxes,” he added. “The provincial government has continued to disregard a Supreme Court ruling that barred such taxation.”

According to Article 60 (1) of the Constitution of Nepal, 2015, the distribution of revenue from shared resources should follow federal guidelines. Likewise, Section 62 (B) of the Local Government Operations Act, 2017, states that community forest user groups are required to deposit 10 percent of the revenue earned from the sale of forest products into the consolidated fund of the respective municipal bodies. Similarly, Sections 22 and 23 of the Forest Act, 2017 outline the rules governing the annual expenses of user groups. Moreover, Section 12 (A) of the Value Added Tax Act, 1995 imposes VAT on timber auctions.

On 4 Oct 2023, a constitutional bench of the Supreme Court comprising Chief Justice Bishwambhar Prasad Shrestha and Justices Ishwar Khatiwada, Anand Mohan Bhattarai, Prakash Kumar Dhungana, and Sushmalata Mathema issued a stay order on the collection of taxes by provincial governments, questioning the constitutionality of taxes imposed under their forest and financial acts. The bench ruled that such provisions are negatively impacting the operation and management of community forest user groups.

Despite the apex court’s ruling, Lumbini Province has continued to collect funds from community forests under the guise of ‘service charges’ instead of taxes.

Lumbini targets Rs 1.33bn in forest revenue

Lumbini Province boasts 974,381 hectares of forest—134,710 hectares in the plains, 424,200 hectares in the Chure hills, 32,360 hectares in the mid-hills, 85,640 hectares in the high hills, and 6,470 hectares in the Himalayan region. Community forests form a significant portion of the province’s forests, covering 20 percent of the total forest area and managed by 4,052 community forest user groups. The highest concentration of community forests in Lumbini is in Palpa with 701 community forest user groups, followed by Rolpa (605), Dang (534), Gulmi (458), Pyuthan (449), and Arghakhanchi (445). Districts with the fewest community forests include Parasi (58) and Kapilvastu (72).

The Lumbini Provincial Forestry Directorate has set ambitious targets of collecting 1,408,066 cubic feet of timber and firewood from community forests, 71,014 cubic feet from protected forests, 234,750 cubic feet from partnership forests, and 1,686,071 cubic feet from private forests in the current fiscal year. The province government is aiming to generate Rs 1.33bn in revenue solely from forests in the current fiscal year.

Mohan Kafle, secretary of Lumbini’s Ministry of Forest and Environment, said the provincial government has been collecting a 10 percent service charge on internal sales and 25 percent on the export of forest products. “Previously, we were collecting taxes from forest user groups. But after the Supreme Court ruled that provinces cannot levy taxes without specific laws, we rebranded it as a service charge,” explained Kafle.

In the previous fiscal year, the provincial government collected Rs 160m from forest products. It has already mobilized Rs 70m in the first quarter of the current fiscal year. “Due to legal ambiguities and differences with community forest user groups, revenue mobilization has not been satisfactory this year,” he added. “Community forest user groups have been saying that they are being forced to pay taxes to all three tiers of government.”

Community forest user groups have already drawn the attention of Lumbini’s Chief Minister to abolish the service charges imposed under the Lumbini Province Financial Act, 2024.

Acting Provincial Forest Director Dadhi Lal Kandel has suggested that consolidating revenue collection into a single-window system and distributing the proceeds among federal, provincial, and local governments could resolve the issue. This approach could streamline the taxation process, eliminate overlapping charges, and create a more transparent system for managing forest revenues.

Advocate Dilraj Khanal, who filed a petition at the Supreme Court regarding triple taxation, said that the federal law permits local governments to collect 10 percent of revenue from forest product sales. The Office of the Auditor General has also drawn the attention of local bodies toward uncollected taxes. This prompted local governments to demand dues from forest user groups dating back to 2017.

The Supreme Court’s interim order, however, bars provincial governments from levying taxes, including service charges, on community forests. However, Lumbini, Bagmati, and Sudurpashchim provinces have continued to defy this order.

“If provincial governments continue to impose taxes despite the apex court’s ruling, we will file a contempt of court case,” Khanal said. Community forest user groups are determined to challenge what they view as unjust and excessive taxation policies, which jeopardize the sustainability and autonomy of their operations.

‘Collecting fees under the same heading is illegal’

Juddha Bahadur Gurung, member, NNRFC

The Constitution of Nepal, 2015, in Schedule-9, Clause 7, mentions forests, wildlife, birds, water resources, environment, and biodiversity under the shared list of the federal, provincial, and local governments. However, governments at all three levels have been arbitrarily interpreting this provision to collect royalties, taxes, revenues, or service fees from forest resources. 

Juddha Bahadur Gurung, a member of the National Natural Resources and Finance Commission (NNRFC), explains that taxes under the same heading should only be paid once at a single point. “If one government has already collected the tax under a specific heading, another government should not collect it under the same heading. It is illegal for another government to collect taxes, royalties, or fees under the same heading.” 

Since federal laws have not yet been enacted, local and provincial governments may be collecting money under various names. “This anomaly will persist until federal laws are clearly enacted,” Gurung said. 

After the Supreme Court’s ruling against such collections, the provincial government has passed laws to collect money under the name of service fees instead of royalties, circumventing the issue through indirect means, particularly from forest user groups. If such laws conflict with federal laws, they will be nullified. Laws made by local governments that conflict with provincial and federal laws will be overridden by the federal law. 

Similarly, laws made by provincial governments that conflict with federal laws will be considered invalid. Forest users argue that the provincial government’s law to collect money contradicts the federal forest law, and as such, the collection should not occur.

This story has been produced with the support of the Internews Earth Journalism Network through the Media for Inclusive Green Growth project