Reforms Necessary in Nepalese VAT Law

19 Jan

Reforms Necessary in Nepalese VAT Law

Value Added Tax (‘VAT’) was first introduced in France in 1954 and today, it has been implemented worldwide with tremendous success. In Nepal, after intense debate and deliberation, it was implemented first in 1997. However, it is felt that its positive impacts are yet to be fully realised even after almost 14 years of implementation. The main problem that the government is facing each year is lack of compliance by all taxpayers due to various reasons.  In this article, a brief attempt has been made to analyse the radical changes those are required in Nepalese VAT laws with the changes on the ways the business and trades are carried in modern times.

First, to start with the positive impact that VAT laws brings is taxation at every stage of supply chain and credit to taxes paid on inputs and on input services. Therefore, the foremost good factor that VAT laws bring is the removal of cascading effects. The term cascading effects refer to ‘tax on tax’. Therefore, VAT shuts door for multiple taxation, thereby removing cascading effects in supply chain as every buyer and seller will be entitled to avail input tax credits and adjust its credit with its output tax liability. In principle, we have understood VAT laws to be so.

However, in practice, not necessarily the implementation of VAT laws always removes cascading effects. Therefore, we need to have an effective and good VAT law that alone brings the intended consequences to the tax payers. In practice, what has been observed is the concept called ‘exemption of taxes’ on ‘exempted goods and services’ which act as a barrier to smooth supply chain. Mainly, the essential goods and services, for example rice, pulses, flour, fresh fish, kerosene, salt, health services, contraceptives, medicine etc. are exempted from payment of VAT on a simple rationale that these commodities and services are essential for human survival and imposition of taxes will increase the price of these products thereby making it inaccessible and expensive for poor citizen of our poor country. Morally and ethically too, this sounds a great welfare measure taken by the state. But, in practice and in a world which is full of profit making enterprises, this rationale does not work so greatly as think it to be. We can understand the tax exemption behind the agricultural products like wheat, paddy, flour etc. and agricultural tools, shovels, etc. But, Nepalese VAT law even exempts taxes on air travel, gold and silver, mobile phone set etc. which is beyond anyone’s understanding and these types of exemptions have only accentuated the obstacles to smooth supply chain.

While the output goods and services are exempted from the payment of taxes for those goods mentioned in Schedule – I of VAT on its output side, it may not be so in case of input goods/services. Therefore, a vendor who purchases raw materials and services, and manufactures an exempted product, say medicine, cannot utilise its input taxes that it has paid on inputs. Its input tax credit will go to become a sunk cost. In this situation, the only options available to the manufacturer/seller would be to add up the cost of taxes paid in inputs in its final outputs and pass that cost to the customer if manufacturer/seller has to keep its business running. Therefore, while declaring certain goods/services as exempted goods/services, the government is not doing any yeoman’s service to its citizens except those few essential goods.

Keeping goods and services exempt will also have another round of disadvantages – that is to the vendor which buys these exempted products and services, utilizes these input goods and services for manufacture and sells its outputs which are taxable in nature. In this case, this vendor will not have any input tax credit and has to collect the tax amount from the public/customers, which will only increases the price of these products.

Internationally, it has always been a moral dilemma among legislators/governments to frame effective VAT laws containing provisions that leave entire supply chain unaffected. Since revenue and fiscal laws stand on the different footing than other laws, they are enacted as per the economic and fiscal needs of the nation unlike other general laws which may be enacted to curb one or the other evils. Government will also make use of tax laws to control the flow of goods and services as per demand of the country on the prevailing economic condition. Therefore, though it may be desirable not to have ‘exempted products/services’ at all, but practicality, does not allow this to happen. This is fully understandable. Having said so and being fully aware of the government’s constraints, the challenges posed by exempted goods and services in supply chain is not that difficult to address if genuine efforts are made and willingness are shown by the government.

Arguably, the easy and effective ways to curb the threat posed by exempt products/services are to make them taxable by declaring the rate of tax at Zero Percentage for these products/services. This is internationally known as ‘Zero – rated goods/services’. Our Nepalese VAT law has already enumerated this concept but only few categories of items and transactions find place in Zero-rated list.

Currently, the exports are Zero – rated which is in consonance with international tax principle that only the products/services be exported and not the taxes so that our products become competitive in international markets. Other Zero rated transactions in the list are the supplies made to industries located at Special Economic Zone (SEZ), battery used in solar power generation and manufactured by domestic manufacturers etc. The need of the hour is to reduce the number of items/services and transactions currently mentioned at Annexure – I of VAT and move them to Annexure – II so that exempt products would be converted to taxable one, i.e. to convert them to ‘Zero-rated’ goods/services.

By introducing the concept of ‘Zero – rated’ for maximum number of goods and services, the goods and services would get taxable life – making inputs utilised for producing these zero rated goods creditable. Though there may not still be output tax liability, the vendor would be able to use the credits that it has accumulated while producing/distributing ‘Zero – Rated Goods’. Therefore, the expansion of this concept in VAT laws will make a good impact on the business community and ultimately, the impact will be felt by the consumers. A small effort from government side can make a big difference!

Another possible remedy that can be injected to streamline the credit mechanism would be rather than making these products exempt, a small VAT should be imposed on them. In Nepal, currently, there are only two VAT rates – 0% and 13%. In this context, a middle path can be found making majority of currently exempt products taxable, say at the rate of 1%-3%. Though imposition of tax may make these products little more expensive and may not go well with ‘people – centric!’ political class but we must understand that imposition of tax at small rate will not be so burdensome on us- the public and on the other, and helps not to snap the supply chain.

From the point of collection of revenue too, mostly these products are relatively inelastic and therefore, will not have any impacts on their demand. There would be more positives to the economy in the long run with these measures which may not at first glance, look so populist. This second prescription is recommended only when government is unable to declare exempt goods as ‘Zero – rated’ having constraints due to other economic factors. Whatever government does, however, should be for giving impetus to economic development and should propel our economy to forward direction.

© Rajib Dahal. The Author is an Advocate and can be reached at rajib.dahal@gmail.com

Nepal: (Un)Necessary – ‘doctrine of necessity’

21 Sep

My this article below is published in Telegraph Nepal today. You can read it from here:

http://www.telegraphnepal.com/views/2011-09-21/nepal:-unnecessary-doctrine-of-necessity.html

THE term ‘doctrine of necessity’ has found an unwarranted place in Nepalese legal development despite not having any acceptable legacy behind it. The doctrine itself has a very dubious purpose to serve and the outcome of application of this doctrine would be debated for a long time. The doctrine, in its simple understanding, is a validating tool for those illegal, extra-legal, and invalid administrative state actions and these actions get validity from one’s understanding of necessity, mostly based on his/their momentary understanding of what was the necessity of that time. Therefore, there would be divergence in views even among the legal luminaries. One’s view of what was necessary at a time can always be contested by other set of legal luminaries.

Therefore, in this article, my effort has been to make a jurisprudential fathoming of legacy that ‘doctrine of necessity’ inherits and to examine whether we have acted judiciously to patronize this doctrine in Nepalese legal development.

The doctrine helps to bestow legality on any extra-legal actions if such actions are found to be to restore legal orders and if, at the give point of time, the state machineries would have no alternative viable recourse available. Therefore, most often, the courts have given breath to this principle when constitutional validities of states are to be upheld even when such state actions sans constitutionally permitted limits.

The credit for giving birth to this principle goes initially to the medieval jurist Henry de Bracton (c.1210-1268), and later, justification of the doctrine has been advanced by another great authority, William Blackstone. The legal maxim that has been credited to Bracton goes like this: “……………that which is otherwise not lawful is made lawful by necessity…………………”

The constitutional lawyers should be troubled in Nepal as the doctrine seems to be gaining unshakable ground to justify diverse extra-legal state actions. In a judgement delivered in April 2010, the Supreme Court of Nepal, in a matter relating to parliamentary hearings for appointment in constitutional bodies, had opined that all the articles of Interim Constitution of Nepal can be amended as per the doctrine of necessity except those relating to democratic republic, human rights and an independent judiciary. The reasoning though may sound to be a political victory for the supremacy of parliament; it comes with the imminent danger of having serious implications in the future.

Once again, the discourse on this doctrine has gained momentum since the Hon’ble Supreme Court of Nepal has invoked this principle in another verdict while upholding the extension of tenure of Constituent Assembly (CA). The court cited and applied the doctrine to uphold the Ninth Amendment of the Interim Constitution of Nepal. The court verdict has, therefore, upheld the extension of the tenure of the CA by three more months on May 28, 2011. The Supreme Court reasoned that the objective of CA was to draft and to promulgate a new constitution and to conclude the peace process and that has not been achieved yet. Therefore, the doctrine has to be applied to uphold the actions taken by CA when the twin tasks are yet to be performed, reasoned the Apex Court.

A brief overview to world history shows that the Chief Justice Mohammad Munir of Pakistan had invoked the doctrine to validate the actions of Governor General Ghulam Mohammad who had dismissed the Constituent Assembly and appointed a Council of Ministers in 1954. While putting breath in the doctrine in modern times, Justice Munir in Pakistan in 1954 relied on Bracton’s maxim ‘that which is otherwise not lawful is made lawful by necessity’, and on the Roman law maxim urged by Jennings, ‘the well-being of the people is the supreme law’.

In countries like Nigeria and in Fiji, this doctrine were invoked and applied whenever the state had acted against the constitution. There were striking similarities in all these states at the time when the doctrine was invoked – dysfunctional parliamentary democracy. Therefore, this will inevitably leads us to the question – whether doctrine of necessity is a necessary doctrine when there is a breakdown of parliamentary democracy.

In the instant case, another immediate question that needs to ponder is how long the doctrine of necessity can save the functioning of CA or any such extra – legal actions of state actors in the future. Dealing with the issue vis – a – vis functioning of CA, what if, the CA fails to perform its functioning of promulgation of new constitution but based on this doctrine; it keeps on extending its term for another dozen times. By adopting this doctrine by highest judiciary of the country, we have placed ourselves in a very precarious situation where CA may not function as per the mandate given by people and the constitution but whatever it does going outside the Constitution would be held constitutional. Then, what incentives CA members would have even to be serious for constitution making when their terms and tenures are guaranteed by ‘doctrine of necessity’. There would be some argument to say that the doctrine of necessity alone cannot extend the tenure of CA for more than six months. However, the so called sovereign CA has all the incentives to amend the provisions in Interim Constitution and remove such barriers where if the mighty CA wishes, it can extend its term by innumerable times.

At this juncture, the first and foremost issue among the legal experts should be the implications of borrowing such principle into Nepalese Legal System which can have serious ramifications on fundamental points concerning the rule of law and constitution, the retrospective exercise of legislative powers by the law makers, and the yardstick and benchmark to adjudge the legality of actions in the future.

What we have to understand is the constitution is not only a legal document but also a political, social, economical testament and vision of a nation. Constitution embodies the hope and aspiration of the people of many generations and expected to be so in the time period yet to come. Therefore, CA, which has received the mandate from the people, will be exercising its power in various capacities and its functioning are not merely discharge of legal and constitutional functions. In this scenario, in my humble opinion, the court should have rescued itself to adjudge on the matter of extension of CA tenure, as the issue will have different dimensions including political and courts are not to interfere on such political powers. It is not only the implications of the outcome is political but the role of CA is itself is different from parliament under democratic set up. As the ‘doctrine of necessity’ comes with enormous peril of being misused and susceptible to tampering in future, it would be difficult for courts to stay away from the controversy inasmuch as the present verdict could be taken as stamping on the power of CA to extend its term, sometimes based on its own sweet will and fancy.

However, if we have to take a positive from the verdicts rendered, a silver lining can be that the court has upheld the supremacy of the parliament/CA and this supremacy could have been upheld even without resorting to ‘doctrine of necessity’. When there is enormous pessimism on people for not having stable functioning parliamentary democracy with able executive, it can only be hoped that the verdict, though may be founded on uncanny reasoning would be taken as a positive steps towards stable supreme parliament. If people are able to take this positive, another positive hope that comes to our mind naturally would be, hopefully, we will soon see our New Constitution.

© Rajib Dahal. The Author is an Advocate. He can be reached at rajib.dahal@gmail.com

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To my dear Kali

17 Aug

Kali, U remember?

I met you in Chennai way back in 2005

U remember the night – the last night of that year

what only didn’t we do?

we laughed, we joked, we thought

The world is small and can not keep us apart

we were simply naive and immature

You thought what I thought and

we both were wrong!

 

Hey baby, I am just joking

we were right

we are far but always together in our feelings

we are in different time zone but still

everything clicks together between us

U miss me there, and I remember you here

You think of sending sms and I start typing one here

You finish typing sms and then, you receive mine

you smile there and I here, after few seconds

Isn’t that lovely? Isn’t that great?

Don’t you think we are madly in love? You think, don’t you?

 

But, you also think and so do I,

you think what i think and

we think

how long this can go?

Don’t we need to settle?

Exactly!

The same what I was thinking

We will baby one day!

You ask me one day?

I say soon, this year

from a far distance

you look into my eyes and you say, “I trust you”

I imagine us being together and

and I softly say, “I love you honey” “I love you so much”

N my roommate kicks on my butt

N I hear “oiee gadha sapna pani k k dekhna thalis?” (Oh! you dumb ass! what kinds of dreams you started seeing these days?”

There is a pain on my ass

but, I remian calm and say to myself

If only he knew my kali!

Super Freakonomics – A Book Review

15 Aug

In my previous post, I had reviewed the book called Freakonomics. At the end of the post, I had mentioned that the joint authors of Freakonomics have ventured in writing another similar and equally famous book called ‘SuperFreakonomics’. I have just finished reading the book called SuperFreakonomics and the review is here.

Generally, I read books buying. But, this time, I downloaded the book and took print of same in my office.  I cannot read soft copy as I do not find coherence and attachment on online reading except short news and columns. If you are interested in downloading this book and like to read, you can get the book from here. (However, you are advised to find out yourself if the e-book you are going to download whether comply copyright laws and if any violation, you alone would be responsible for any consequences, if any.)

Now, coming to the merits of the book, the book is interesting and since it is a sequel of the previous book Freakonomics, the subjects addressed here in SuperFreakonomics are also similarly freakish. The authors have chose very interesting subjects and tried to see their co-relation between economics and these simple topics which seemingly may never have any relation whatsoever in our mind. For example, the authors talk about economics of prostitution and it is very interesting to know that prostitution these days, has been reduced as compared to previous centuries. Thanx to consensual partners, friends and girlfriends and boyfriends. It also shows how the cost of prostitution is going down and shows oral sex is utterly cheap. J Anyway, the point is earning capacity, ability and differences between high class prostitutes – who are good looking, intelligent and ready to serve their customers and the low class street prostitutes. It also shows the violence involved in this profession.

The second interesting issue is about how to deal with terrorists. Is there any way where terrorists can be identified easily before they strike their target. There are also topics in the book regarding drunken driving versus drunken walking and from data, they show that may be drunken walking is always more riskier than drunken driving. They also deal with issues of longer life: the one who gets a noble prize is likely to live extra few years than the one who is just nominated. It seems same thing is also possible in Basketball Game. N the authors also discuss about the effect of name on academic performance and tenure in Universities. The Author having both surname and first name both starting from A seems to be much luckier to get academic nominations than the one having both starting from Z. want to change your name?

So, above are some of the topics that SuperFreakonomics deals with and comes the final topic that has been very much controversial. The topic is about Global Warming. Though the authors take all the topics lightly and try to find out simple and easy answer, in global warming, their easy answer looks something much simpler. They talk of sending some sulphur dioxide in stratosphere, which is as I understood some 25 kilometers above our land, and try to cool the earth and save us from global warming. I am not sure if this works but the Authors have been criticized for their ‘nonsensical’, ‘bizarre’ and for their unworkable approach. The authors have been criticized by New York Times Economist and Nobel Laureate Paul Crugman and other environmentalist for distorting the facts and figures and research of other scientist and economist. Whatever! But, on plain reading too, it looked the issues and ideas look less convincing to me also. So, this Chapter on Global Warming is something, I say, is less researched by Authors before they decided to write a book on it.

You can read other reviews of the books here, here, here, here and here. These reviews are both appreciation and criticisms of the books, especially on global warming chapter and the way to solve it. Overall, the book is good to read. May be, I already read something similar book – Freakonomics and since the matters are addressed and handled in similar manner, this time I found it less interesting but still enjoyed. I recommend you to read it once! Interestingly, the review on The Guardian also did not rate it so highly in comparison to Freakonomics.

In the series of books reading, I am reading next a book called Shantaram written by Gregory David Roberts. The book is about India, especially about Mumbai and autobiographical account and fiction of a person/author who escaped Australian Prison and forged a Passport and came to India. The book is very interesting, I know and what I also know is the book is very very bulky – something about thousand pages. Therefore, I will be taking something about a month; minimum may be, I guess, to complete the book. Therefore, in between reading of Shantaram, I plan to read some small book also – most probably of Manjushree Thapa or of Samrat Upadhyaya. Whatever I read, I come with updates and reviews.

Keep on Reading!

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Freakonomics – a Book Review

2 Aug

I had read this book called Freakonomics sometimes back and going to review it here today. The book can be purchased from here:

http://www.infibeam.com/Books/info/steven-levitt/freakonomics/9780141019017.html or from many such other online book stores. I strongly suggest you to look around in various websites before you buy as there will be varying discounts. The book is written by Steven D. Levitt, who is an Economist Professor and Stephen J. Dubner.

The book is amazing to speak in short and in few words. For those like me who want to read on plain economics without going in deep and without being distracted by calculus and quantitative analysis, the book is the one to read. For them, who know economics but do not know how to apply on our common sorroundings, the book is the one to read and ponder. Though the author takes help of the some of the mathematical tools to analyse, what he does is to apply economics principles in seemingly unrelated topics. For example, no one thinks that there is any economic rationality behind drug dealers staying with their mothers. But, the book demystifies this point says that yes there is. Think of the economic linkages between cheating primary school teachers in USA, sumo wrestlers in Japan. You cannot think of anything unless you read the book. Cheating, I mean, cheating in their profession and not in their personal lives. J

This is the greatness of the book. The Authors, one Economic Professor and other a Journalist after constantly observing, researching and applying minute principles of Economics come to the conclusion that there are economic rationality and relations between various social activities. Let us see another example and this is the first topic covered in the book and I found the most amazing among all. What is the reason of reduction in Crimes lately in US, in the decade of 1990s when there were predictions that crimes go unchecked? There were experts who told that crimes would grow but when crimes did actually reduce, then, he same experts came with various explanations like Gun Control Laws, Rise in Affluence, Population Control, and better Police in US etc. etc. These experts could not see these all when they were predicting that crimes would go unchecked but when actually crime rate got lowered, they started devising reasons for that. That may be so, they may be right but Freakonomists say that these experts are either wrong or even they are right, they are fractionally right. So, what is the main cause of crime reduction? They relate the incident of Roe v. Wade, US Supreme Court judgement which allowed the abortions legally. The Authors say that this judgement made sure that unwanted children were not born in US and mainly, the unwanted children used to get birth in poor black ghettos, and reduction of such numbers ensured that the children which were like likely to get driven to crimes were not actually born. So, US got a relief! No one saw this point before authors make a link between a US Supreme Court judgement and a crime and whose effects were to be seen after 20-25 years as the judgement made sure 20-25 years back that a child was not born who is going to be a criminal once he attains an age of 18-20 years later. What a link and what an observation.

The books keep on revealing those economic secrets that once you start, you cannot stop. I am sure that everyone who read it must have liked it. So, it became a bestseller. The greatest point about the book is the book is very simple, written in a simple language and you need not have even college level economic degree to understand it. Authors make it so simple that it is just like reading stories and nothing about economic principles. Second thins about the book is it covers such a simple topics that we wonder what economics has to do with such a mundane things. But, authors are good and very good to demonstrate us what economic link they are trying to unravel.

But, do not be confused that this is not a standard University textbook on Economics. This is not a book that you read and be economist, as one of the Authors is a Journalist here. This book does not help you to score more marks on your Economics Paper in College. But, certainly makes you wiser and takes you to the world that you start thinking for a while, if not for a longer time period. I say, a MUST Read. Enjoy Reading! And Comment here with your views.

For Official Freakonomics Blog, you can visit here and for other reviews, here, here and here.

(A Short Note: The authors were maintaining a blog with New York Times and later have published another book called Super Freakonomics, I shall review the second book shortly.)

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Book Review – An Economist’s Miscellany written by Kaushik Basu

1 Aug

I just finished reading a very small and interesting book called ‘An Economist’s Miscellany written by Kaushik Basu’. Mr. Basu seems to be a renowned economist in India which I did not know before I read the book. He is currently the Chief Economic Advisor to Indian Government/Prime Minister and works from Finance Ministry, New Delhi.

Before that a PhD in Economics, Mr. Basu was professor in Delhi University and as a visiting Faculty to other US Universities.

His book can be bought from http://www.oup.co.in/search_detail.php?id=145824 or from many other online sites.

The book is about Economics, his travel reporting, his memoir, his thoughts on current social and political events, and lots more deep thought issues relating to social sciences. He writes on everything and makes the book very very intelligible, easy to understand, relevant and interesting. The book mainly contains the adapted versions of his already published newspaper articles which were written on different subjects. In the book, he makes Economics a very easy one sans derivative, anti-derivative, i.e. without using calculus, without any sorts of quantitative techniques and therefore, makes the complex concepts of economics a very easy one and very easy to understand. He does not go after theorist and theories while talking on economics. He talks of normal social events to demonstrate how things are from economist’s angle.

However, it should not be construed or misconstrued as economics book. It is not. If you want to read economics as per the syllabus prescribed by world’s greatest Universities or searching for some standard textbook on economics, this is not. This is a whole point how this book covers economics of common man for common man and to understand the economics concepts from Basu’s book, you need not have in-depth knowledge of economics. This is a beauty of the book. The Author demonstrates us how sexy! A economics can be without any fashion and cosmetics. The plain and simple beauty of economics, it portrays.

This is about the chapters that deal with economics. But, Mr. Basu deals on more things than economics alone in his book. As already said, he deals on travels and arts. He deals with sexual, minority and women rights. He talks on laws on land acquisitions; he talks on same sex rights; he talks on government enterprises like Air India how badly managed they are! Therefore, the economist gives you handful of things on various subjects and on subjects on much more than economics itself.

After his articles are chronicled in the book, there are two short stories translated from Bengali to English. The first one deal with money lending business and second one is on religious superstition. Whole book is written in a light hearted manner and so, these two stories also appear to be. These both the stories, I had heard and read before long time back and to read them after a long time, was a very refreshing. In the end, there is a play and put in a lighter manner about Profession, conference and love. The story revolves round Delhi University and Train Journey to Banaras (Varanasi in Uttar Pradesh India), and then, a professor snatching (of course not literally) other man’s wife and marrying (?) with her who happens to be a very bright student of the professor in Philosophy many years ago in Delhi University. And the book is over.

While reading this book, nowhere you feel bored. Since the book itself is a small one, and there are multiple short articles, stories, essays, you can read them without any difficulty. The lucid manner of writing makes each article interesting. You have to travel with Authors to various places around the world and he shows you the world’s some of the best Universities, Professors, of course economists, arts, and museums. Therefore, at no point, you feel fatigued from the book.

The Oxford University Press has taken care to publish the beautiful book and the paper quality is a finest one. Nicely hard covered and appropriately priced, (Of course, I bought with discount from one of the Indian online e-commerce sites and I recommend you to check many of them before you purchase, you get wholesome discount), the book is a one who every intellectual and common man must read it. You must read not because you become economist overnight but it teaches you the quality of being simple and the pleasure of reading stuffs which are simple and therefore, beautiful.

I had almost forgotten one aspect of the book that was: author frequently makes reference to his mother. Maa was 90 years old woman and always with love and insights to the author who lately started losing memory power and the Author lost her in October, 2010. Our condolence to Mr. Basu on her demise!

Overall, I rate the book 4/5 and strongly recommend reading and sharing your views.

You can read its review here , here , and here as well.

Book Review – an elegy for democracy – forget Kathmandu

31 Jul

I have recently finished reading this book called Forget Kathmandu by Manjushree Thapa, a much praised Nepalese Author who can write books in English Language.

The book was published many years back, most be the first edition should have been out by 2004-05 but later, the author seems to have updated the books with recent updates. I could lay my hand on updated edition of 2006 which has tried to cover the political misadventures happening in Nepal at that time.

This book, I had started reading almost 6-7 months back but had to stop in between as it could not meet my expectation then. The expectation was because of reviews and other aspects of author that I had read in magazines, webs and in NewsPaper. It could not meet the excitement of expectation then and I just stopped. Later, I thought  I should give a chance and finished reading by sticking my principle that once I start reading, I should finish it however, unintelligible, boring or idiotic the book could turn out to be.

So, how was the book? Before that, what was the book all about?

The book was about Nepal based on the Author’s travel to remote west during one of those ceasefires between Maoist insurgents and Government of Nepal. But the time line of the story starts immediately after the royal massacre of 2001 and goes to flashback to make the readers conversant about Nepal’s feudal history, about how Shah Dyanasty was established and how Shah Kings were in the past. The history whatever has been reported on the book is based on whatever author could hear and read from childhood textbooks. There is not much research on that. She conviniently takes the liberty of bashing Shah Dynasty throughout making unreasonable linakges between how irratically some of the Shah Kings acted in the past… when I say past almost 150-180 years ago.

The author wisely claims that it is not that ‘History’ that we generally understand and mean by ‘History’, and therefore, takes a complete liberty of attacking everything about Nepalese Moanrchy from past to present. The book conviniently makes general remarks about geographical unity of Nepal but culturally disintegrated nation. The same statement here and there that every left, right, royalist, businessman anyone makes when they have to give speech in public.

Now, if that is so, who is responsible? Of Course, Brahmins and Kshatriya, and those who were educated and became closer to ruling class. Now, the book starts bashing to higher castes. So, target is educated higher caste people who were in control of power and argument starts that they did nothing for the nation.

Now, the turn of how Maoist movement erupted in Nepal. As everyone says and the book mentions that after people of lower casters and dalits  and woman are oppressed for years, they get the Maoist movement a forum to voice against state and Maoist have tried to channelise the sentiments.

Then, the author revolves around evryday’s incidents about how many people were killed in cross fire between Maoists and Security Forces. Of Course, she knows the reality between these so called cross fires and keeps on going about how many people die from cholera, dysentery etc. everyday in far remote western Districts where the insurgency has already made the living a normal life very very difficult.

In the end, author takes a trip to few of the western Districts of Nepal along with a malcom so called Human Right Activisit and talk with people. Majority of People talk about state forces’ atrocities but on the same breath also mention the dislikes to Maoists. They do not like Maoists because insurgents force them either to join the party or mostly force villagers to feed party cadres. While walking in these districts, She meets young people without any future if you join party or not as Nepal hardly gives any real oppourtunity unless you belong to an educated elite class having good political connection and the book ends its story. In the updated version which I got, there are few extra pages on Maoist and Political Parties’ meeting and agreement to topple monarchy in Nepal through peaceful movement sometimes during 2006. This is all or everything about the book.

So, how was it? To be very genuine and honest, I was disappointed. I found author just wanted to flow with the sentiments based on whatever was already in public and in the general knowledge of almost everyone. There is no new research and at ease the generalisations have been made.

You are democrats or not, leftist or rightist, I feel that one sided bashing of elites, higher castes and royalists leave a sour feeling. Not that they do not deserve to be criticised, but the book fails to constructively align its thoughts on how to bring the country back and particularly which era to blame for Nepal’s calamity. Being born in a remote country side and brought up there, I have seen many of such social problems and discriminations in Nepal and many young people like us are witness to Maoist problems. Therefore, getting lecture and ‘gyan’ on these things from manjushree did not bring anything new in terms of knoledge and value addition. Though looking at her family and educational background, her ability to talk on these issues could also be well questioned. However, I would not go to that extent to criticise this book.

Well, for the foreigners, may be, for them who have very less idea about Nepal, the book can be a starting point. Or may be for them, who would like to know negatives about our country, it can be a solace but after going through some reviews and having expected a something different than usual sloganeering on the issues, the book turns out to be a forgetteable one.

If you can lay hand on it, You may read it. Otherwise, you can concentrate on good books. In my shelves, I have another 2-3 books of Manjushree and I, at least once, expect to read and comment on them – good, or bad, whatever the creations turn out to be!

Till Next post, enjoy reading my blog.

Blogging back in the old domain

31 Jul

From some days, I was planning to write few blog pages and then, I got time today. I have just finished reading two books and I want to do review of them. But before that, about little information about my blogging and plan.

Mostly, I write in English. In English not because I am exceptionally good at that language but I find it comfortable to type. I have very poor skills in Nepali typing. But I like Nepali Gazals/Ghazals/Ghajals/Nepali Poem or Kabita and want to  type them in Nepali to make them meaninful.

Therefore, from few days, I was thinking that I would maintain two separate blogs – One for my usual writings in English in this page and another for my Nepali Gazals/Ghazals/Ghajals/Nepali Poem or Kabita and anything that may like to write in Nepali sometimes.

I had shifted to this page thinking that I would be able to type everything from a page but this new page does not seem to be supporting my Nepali text. There is some problem that I can not figure out and after doing some conference with my friends who are supposed to be technically good, I am not yet able to solve the problem. Therefore, going forward, my articles in Nepali will be published in this page and those in English would be published here.

What I said above was the plan till morning but later, when I thought to start the blogging, I realized that my this page is down because of exceeded bandwidth. Since restoration of page is going to take some days, for the time being for few days, I will be blogging from here.

There is a long history how I started my blogging and in the past, I have blogged here and there. Those all pages are still very dear to me. Though I have completely stopped blogging in those pages but in case you wish to visit and read my old posts, you can visit here and here .

N Keep on Reading for more!

Bandwidth Limit Exceeded

31 Jul

Dear All,

I was maintaining a blog here, but today morning, when I saw my own blog, I got a message that my blog has exceeded the Bandwidth Limit. Since I am not a technical guy and not so conversant with these technical jargons, I have requested one of my friend brother to see the issue. He is the one who has provided me space to host my site. He says that he is revamping and moving his space or rather to a new host, the problem should be solved by tomorrow or within next two three days. Till the time, we are not back there, Please visit this blog and keep on commenting.

Thanking You!

We moved to my own personal blog!

7 Dec

If you are wondering these days why we are not updating this blog, please kindly note that we have got a new domain http://rajibdahal.com.np/ . Soon, We will be discontinuing our blogging here and will only blog at http://rajibdahal.com.np/ .

Please do visit us at http://rajibdahal.com.np/ and offer us your suggestions, if any you have.

Do not forget to read our latest article there, and please comment us whenever you feel.

Our new website uses the wordpress platform and we will do our best to make your surfing even more pleasurable.

Rajib Dahal for Talkingforum Team.

We already moved from here

5 Sep

If you are wondering these days why we are not updating this blog, please kindly note that we have got a new domain http://rajibdahal.com.np/ . Soon, We will be discontinuing our blogging here and will only blog at http://rajibdahal.com.np/ .

Please do visit us at http://rajibdahal.com.np/ and offer us your suggestions, if any you have.

Do not forget to read our latest article there at http://rajibdahal.com.np/?p=23 and please comment us whenever you feel.

Our new website uses the wordpress platform and we will do our best to make your surfing even more pleasurable.

Rajib Dahal for Talkingforum Team.

http://rajibdahal.com.np/

3 Sep

We have got a new domain http://rajibdahal.com.np/ . Soon, We will be discontinuing our blogging here and will only blog at http://rajibdahal.com.np/ . Please do visit us at http://rajibdahal.com.np/ and offer us your suggestions, if any you have.

Our new website uses the wordpress platform and we will do our best to make your surfing even more pleasurable.

Talkingforum Team

Tags: , ,

आज तेस्कै सम्झनामा। अन्तिम सुक्रबार

2 Sep
PART I: WRITTEN ON 6th August, 1990

आज तेस्कै सम्झनामा। अन्तिम सुक्रबार
त्यो दिन अझै मलाई याद छ। आज म त्यो दिनलाई अन्तिम सुक्रबारको नाम दिन्छु। त्यो दिन उ ओर्लियो कोटीको सडकमा। कालो शिशा भएको पहेलो बसबाट। बिच सडकमा कुद्दै गरेको हैदराबादी बसबाट ओर्लिएकोले उ हतार हतार गरेर बाटोको साइड लाग्यो। हुन पनि कती हर्न बजाका हुन है राडा राडी ले त्यो कोटिको जङ्सन्मा प्य प्या प्या एकोहोरो

उ दौडदै छेउ लाग्यो आन्ध्रा बैंकको साइडतिर। अनी लुरु लुरु हिणिरह्यो बाटोको छेवै छेउ
उ असाध्यै छिटो हिन्छ मानौ उ असाध्यै हतार मा छ। बिस्तारै त हिन्नै जान्दैन उ। जब हिन्छ उ कोटिको सडकमा आज त्यसरी उ त्यसरी नै हिड्दै छ। दाँया बाँया कतै नहेरी र केही नसुनी।

एकमन ता बोलाउ की जस्तो लाग्यो उस्लाई तर बोलाइन के सुन्दो होला र भनेर। तेसै त मान्छे नै एस्तो छ कि उ हतार मा छ भने उ ता हत्तपत्ती कसैलाई हेर्दा पनि हेर्दैन र चिन्दा पनि चिन्दैन।

फेरी अस्ती हाम्रो कोठामा केटाहरुको चिया धेरै थोरै भएको नाथे कुरोमा झगडा भये पछी ता उस्ले म सग पटक्कै कुरा गर्नै छोडेकोछ। उ भन्छ रे त्यो झगडामा मैले कुनाल लाई सप्पोर्ट् गरे रे। नाथे झुशी कुरामा पनि के झगडा गर्न जानेका हुन केटा हरुले।

मलाई याद छ। त्यो केटो हैदराबाद आउँदा कस्तो थियो। उमेर मा उ म भन्दा जेठो भयेपनि मलाई दाजु भन्थ्यो अनी मैले पनि उस्लाई भाई नै जस्तो मानेको थिए। तर आज सम्झन्छु ति अतित का दिन हरु लाई।।।।।।

एक्छीन सम्म हेरीरहे उस्लाई केही पर पुगुन्जेल तर त्य्स पस्चात् त्यो मानब सागर मा हरायो। म पनि वोमन कलेज को साइड नै साइड लागेर अफ्जाल्गन्ज हुँदै चारमिनार तर्फ लागे नमाज पढ्न भनेर. फेरी आफ्रीन लाई पनि त भेट्नु पर्नेथ्यो।।। लागे हतार हतार गरेर।

त्यो अन्तिम दिनथियो। त्य्सपछी उस्लाई मैले कहिले पनि देखिन. न ता सुने नै उस्को बारेमा। हिजो बेलुका फर्बिसगन्ज मा भेट भयो मेरो नवलपरासी का पुराना मित्र रामरोशन जि सग। राम रोशन जि भन्दै थिए उ अहिले सिक्किम मा छ रे। सोच्छु के गर्दै होला त्यो केटो। आज तेस्कै सम्झनामा। 

PART II: Written on 10th August, 1991 and added some postscript on 10th August, 2010
मेरो माथिको सत्यता मा आधारित् छोटो निबन्धलाई लिएर धेरै धम्कियुक्त कल र ईमेल हरु प्राप्त भएका छन। साथै धेरै जना साथी हरुको जिज्ञासा ले भरिएको मेल हरु पनि प्राप्त भएका छन। मुख्यता ति मेल हरु को बिषयबस्तु यो निब्न्ध कस्को बारेमा लेखिएको हो भन्ने मा आधारित् छ। साथी हरुको तिनै जिज्ञासा शान्त पार्न यो दुई चार शब्द थपेको छु। 

कुरो तेस्तै सन १९९० को हो। म हैदराबाद्को मौलाना आजाद उर्दु विश्वाबिद्यालयमा हिन्दी साहित्यमा एमए गर्दै थिए। त्य्स बखत हामी धेरै साथी हरु सगै बस्थीउ। केही साथी हरु जस्लाई म सम्झन्छु ति जमाना का- तिनिहरु थिए सौरभ ज्ञानी भट्ट ‘हावा’ , अमिताव चौधरी, आमुल्चन्द्र टपोरी, अशोक चभ्हन, बिशेष ‘स्वदेशी’ बिदेश पुरी, दिपक ‘किपर’ यादव,सुजित वीर बिक्रम शाह, सुनिल थापा कुमार चौधरी, कुनाल मुनाल शाह तेली, दिपक तेली शाह, ब्रोजेश कुमार ‘जी’ भित्र, राम रोशन ‘मनविलास’ शाह, र पवन्कुमार चाम्लिङ आदी। धेरै को ता नाम पनि भुली सके। 

म १९९० मा एमए को दोश्रो बर्ष मा थिए। तेस बखत साथी हरु को बिच्मा सामान्य मन मुटाव र झगडा भै नै रहन्थ्यो – झगडा हुनुका मुल कारण हरु टाइम मा खाना नबनाउनु, आफ्नो पालोमा खाना नबनाउनु, साथीको पैसा लगेर समयमा फिर्ता नगरनु, केटी लाई लिएर फिल्म हेर्न जान पैसा हुनु तर साथी लाई तिर्न नहुनु र तेस्ताइ चिया धेरै थोरै हुनु आदी थिए। 

मैले माथिको निबन्ध १९९० मा जब पवन्कुमार चाम्लिङ लाई देखे तेसै बखत लेखेको हो। तर यो मेरो पुरानो डैरी मै लुकेको थियो। १९९१ मा बनारस फर्किए। हिन्दी मा बनारस हिन्दू विश्वाबिद्यालय बाट पिआच्डी (बिध्यबरिधी) गर्ने मौका पाएर। तेस बखत मूगलसरए मा भएको पचासौ हिन्दी भाषा सम्मेलन मा भाग लिने क्रम हुँदै रिसर्च को लागि फर्बिस्गन्ज जादा मेरो राम रोशन ‘मनविलास’ शाह सग भेट भएको हो। उहाले नै मलाई पवन्कुमार सिक्किम गयो भनेर सुनाउनु भयो।

मैले १९९३ मा मेरो बिद्यावारीधी समाप्त भये पस्चात सिमला बाट प्रकासीत हुने ‘दल्हौजी केसरी’ भन्ने हिन्दी पत्रीका को सम्पादक भएर काम गर्ने मौका पाए। सन २००० सम्म तेसै पत्रीकामा काम गरे पछि सरकार द्वारा मलाई सन २००० मा चन्दिगढ मा खुलेको राष्ट्रिय हिन्दी विश्वाबिद्यालय को डिनमा नियुक्ती गरीयो। आज सन २०१० मा सो विश्वाबिधयलय ले १० बर्ष पुरा गरेको खुशीमा हामीले ‘पठानकोट जर्नल’ निकालेका छौ। तेही जर्नल बाट केही अंश माथि प्रस्तुत गरिएको छ। 
यो कुरा याद रहोस् कि यो निबन्ध मा भएका सबै ब्यक्ती को नाम जिवित ब्यक्ती हरुको हो। यो नाम कसै सग मिल्न ठ्यक्कै मिल्न गएमा 
सम्योग मानिने छैन। तर यि नामहरु कसैको नाम सग नमिलेको तर सुने जस्तो जस्तो अथवा मिले मिले जस्तो लगेमा केवल सम्योग मात्रै हुनेछ। यो लघु निबन्ध पहिले हिन्दी मा ‘पठानकोट जर्नल’मा प्रकासित् भएको हो। यस्लाई नेपाली मा अनुवाद गर्न सहयोग गर्ने मेरी पिए तिखी ‘कुमारी’ सिँघ बहिनी धन्यवादकी पात्र छीन।

Nepali Gazal, kabita(नेपाली साहित्य, कबिता र गजल)-1

2 Sep

This is a Nepali Poem/Gazal/ gajal written by myself. I do not know much about Gazal/Ghazal/गजल but shall try whenever I have time. I like writing Nepali and English Poems and reading them and गजलis one of such areas which attracts my interests. In my other blogs, there are other Poem/Gazal/ गजल. In case you also write Poem/Gazal/ गजल , then, you can send them to me, I will publish them in my blog. I am grateful to my all the readers for reading my Nepali Poem/Gazal/ गजल.

As I said above, I like Nepali Poem(kabita) and Nepali Gazals(Poem/Gazal/ गजल), I will be posting here some more Poem/Gazal/ गजल when I have time. You can also send me your Poems and Nepali Gazals.

Literature is such an interesting thing in Life and our Nepali literature is also very rich. Just We need to do is keep on Contributing to this field.

नेपाली साहित्य, कबिता र गजल मन पराउने साथी हरुलाई तल को कबिता/Poem/Gazal/ गजल प्रस्तुत गरेको छु। तपाईं पनि यदी नेपाली गजल मन पराउनु हुन्छ भने यो ब्लग हेर्दैइ गर्नु होला। मेरो ब्लग मा पालिदिनु भएकोमा धेरै धेरै धन्यवाद।

धेरै आएन, अहिले लाई दुई लाइन। बाँकी पछी बढाउला.

मेरो घरको आगनी मा मैले तुलशी रोपेको छु
तिम्रो नाम तिम्रो चित्र मेरो मनमा खोपेकोछु

This post has been tagged under Nepali kabita, Nepali gazal, नेपाली साहित्य, Nepali kabita haru, Nepali Gazals, नेपाली कबिता, nepali gazals, nepaligazal, नेपाली गजल, and gazal.

What I have not done yet-II

27 Aug

Yesterday, when I was writing on this topic, the post was going long and long. There were so many things to tell. I just could not write on the topic. So, I am, today, adding some of the things on some of I have done or not yet series. The first part of the post can be read here: http://talkingforum.wordpress.com/2010/08/26/what-i-have-done-or-not-yet/

Read my first post above http://talkingforum.wordpress.com/2010/08/26/what-i-have-done-or-not-yet/ if you want to know the background of this blogpost.

  1. Owned a camera. (Not even analog once): I own a camera now. I do not know much of technical about camera like lens and zoom. It is canon one and with 10 Mega pixel is all I can say about it. And it is digital camera, I guess. I mean I do not know much difference about Digital and Analog stuffs.  When I was student, I had a camera where I had to load reel/negative/silver photo materials (I do not know how to say) and that I bought around 2004 end. That camera just got damaged without clicking many photos. That camera was bought something for INR 1000 at that time and last time, it worked was in 2005 December-2006, January ICCR Tour. In the middle of the tour, when we were in Pondicherry’s rocky beach, it stopped working. I thought that I repair but never got time and never shown any enthusiasm. In 2008 May, when I had to leave my university hostel, I hanged that camera on a branch of a small plant that was outside my room. It still looked a new one and was hanging in a black case. The camera was black then. And now, it is silver colour with silver case.

When I think of Camera, I, and many friends from Hyderabad including me, must thank Sweta and Sajiva for their kind heart for allowing us to use their cameras. In early 2008-09, Sweta had, I am sure She still has, a very sophisticated Sony camera and Sajiva too had a good one. Till 2009 February, when I bought my first digital camera, we all friends in Hyderabad clicked numerous photos from Sweta’s and Sajiva’s cameras.

  1. Climbed on any high speed elevator:

I do not remember. May be I have not. But high speed? Which speed is high speed? Just normal lifts, and elevator, and those moving stairs etc. are only something that I have used.

  1. Had a buffet lunch/dinner.

Yes. I have had. I love them. I find them cheaper and easy to eat. No need to worry about what to choose from menu, and what to eat  and bill may come too much. Office lunches and dinner in office parties are more frequent and then of course, have eaten in weekend especial lunches. I think this is too much on a simple topic. J

  1. Used Linux.

Yes. I have used. I used Linux in my University’s Internet Center. It did not have dual operating and had completely Linux. It was difficult in initial few days but soon, we got used to it and many liked it. I think Firefox Mozilla has some connection with Linux? Am I right? Just wanted to say that Mozilla is wonderful browser alongwith its many add-on features.

  1. Owned any Smartphone.

What is that? I have no idea about smart phone. Is it something like iPhone or Blackberry? I am not so fortunate yet to possess these hi-fi gadgets.

I have my Nokia Phone. I am not aware of its model. Has a small useless camera. It says two mega pixel on its back side, a radio/fm facility which does not work after 2008 December (did not work after 5 months of purchase, but never went to repair that fm/radio thingee), can play music but headphone does not work after radio stopped working. Thanx god! I can receive and send sms and can receive and make calls till date. So, I still carry that. I must thank Ashok and his HSBC Credit card as he extended interest free loan facility to me to buy this mobile when I had just joined my job. For the clean record, I did not default on payment of loan back and paid within next six months converting it to an EMI facility with HSBC Bank.

This is my fourth phone in my life after I bought my first mobile in 2003. For the story of rest of the phone, Someday, somewhere in some later posts.

  1. Been on a plane in Nepal

I have never taken domestic plane within Nepal. I have travelled out of Nepal to India, within India and, outside from India.

  1. Been to any Nepali Airport

Sometimes in 1993-1997, I have been to Bhadrapur Airport in Jhapa many many times to see plane. There used to come RNAC (at that time, now, I believe it is called Nepal Airlines Corporation ‘NAC’ after ditching ‘Royal’ but Indian Airport especially like Indira Gandhi International Airport in New Delhi still displays Royal Nepal Airlines on its Departure/Arrival Display Board), Necon Air and we all used to gather near the airport office to see plane landing and taking off. There used to come something like 2-3 planes everyday and when I was in class 7 and 8, my school was 1 km away from airport and sometimes, when we used to hear plane coming sound big huwwwwwwaaaaaaahhhhhh like sound, we could run and reach there to see landed plane but still moving on the ground. After 20-30 minutes, it used to take off. Since the airport was near CDO’s office, DEO’s Office and MALPOT (Land Revenue Office), there used to be sizeable number of people gathered who have come from outside District Headquarters. They came for some other work but went back home with satisfying smile after seeing plane on the ground, as they used to have seen plane only flying in sky.

In India as a part of my journey, I have been to Bangalore, Hyderabad, Mumbai, Visakhapatnam and Goa, Delhi’s domestic and international airports and in Bagdogra, Siliguri in West Bengal. Soon, I will be in Guhati Airport in my transit, about that later in some posts in details. I have been to another International Airport (Not in Nepal and India, and about that later when I will be able to tell openly where I went)

About Nepalese Airport, I must comment about Tribhuvan International Airport (TIA) which I have crossed when I went to Nepal and came from Nepal. I was really shocked and sad to see the shape and status of that place. I have not seen many great airports but after looking 3-4 airports of India, I realised how bad impression TIA can give to the tourists. I felt pity on myself and those many tourists who fortunately travel to our country. TIA tells enough how poor Nepal is! SAD BUT TRUE.

Regarding Airports, I have visited Indira Gandhi International and Domestic Airports in New Delhi many times to receive my friends and to see them off. In fact, I feel I am thoroughly aware of things that are there in that airport and I like their free Internet Kiosks maintained by Airtel when I do not have laptop to access their wireless internet connection.

  1. Had an ICQ Account: What is this? I do not know. That means I do not have. I did not bother to Google as this second post also is going on and on.
  1. Neither used IRC: Not any more comments on this. Same comment as above.

For both the points in H & I, I think Aakarpost or someone else has written that he does not have hotmail or msn or something like that. So, I gathered that ICQ and IRC are something like email service providers or something to do with internet. It is possible that I might be horribly wrong.

  1. Had a credit card.

Yes. I have Credit Cards. Quite a few by now.

The first credit card I got was in 2008, must be somewhere by November, after I joined job in 2008 June. That Card of HSBC I applied through my office. And Second Card I received in 2010 when I applied myself through telesales agents.

The story of Debit/ATM Card is interesting. The first Card I received somewhere in 2006 from Indian Bank. The Card is going to expire in 2010 December and I maintain still some balance with Indian Bank. I need to withdraw that small amount of money from Indian Bank before the card expires. But, I will never close that Bank Account as it is my first bank account in India. J

Our University was located 30 Kms from main city. The Bank used to come to University on even working days as the Bank’s nearest branch office was in City. Initially, we deposited our money when bank came to University on the day of admission in 2003. We were given passbook but no cheques. When we wanted to withdraw money, we had to use slips available there in the one room crowded bank counter. These slips used to be carried by these bank employees. If we needed money on the day bank did not come to University, we had to travel to City and withdraw money by using slips available in the Bank Counter. So, when we received DEBIT CUM ATM CARD for the first time in 2006, our life became much easier. We could go to any ATMs in the city and withdraw money by paying small fee. By now, the number of ATM Cards also grew rather unnecessarily, sometimes making difficult to remember all the PIN Numbers.

  1. Celebrated my Birthday

No. I think I have never celebrated my birthday. I do not remember this but I do not like this concept of celebrating birthday. It is a waste of money, isn’t it?

In office, in month end, there will be celebration of birthday of all employees whose birthday falls within that month. I spent my two birthday month in my office life but was unavailable in the celebration day, may be was out because of some clients’ works.

  1. Received gift ever from anyone ( someone send me  )

I have received gifts from people but very rarely. You can send me.

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