Economic crime [Elektronische Ressource] : law and legal practice in the context of Nepal / presented by Dharma Raj Bhusal
388 pages
English
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Economic crime [Elektronische Ressource] : law and legal practice in the context of Nepal / presented by Dharma Raj Bhusal

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Tout savoir sur nos offres
388 pages
English

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Economic Crime Law and Legal Practice in the context of Nepal Inaugural dissertation for getting a doctoral degree (doctor juris) from the Faculty of Economics and Business Administration of Chemnitz University of Technology, Germany Presented by Dharma Raj Bhusal Kathmandu (Nepal) 2009 I Dedication This dissertation is dedicated to my 90 years old Mother and Father Mother: Radhika Bhusal Father: Lila Ballab Bhusal And also to Courageous Law experts, Crime investigation department of Nepal Police, Friends and colleagues II Declaration I declare that this dissertation is my own work and that it also has not been submitted previously to any University for any degree. Dharma Raj Bhusal Jan. 7, 2009 Erklärung Die vorliegende Dissertation habe ich selbstständig ver-fasst und dabei keine anderen als die angegebenen Hilfs-mittel benutzt. Personen, die individuelle Unterstützungs-leistungen erbracht haben, sind in der der Dissertation vorangestellten Danksagung (acknowledgements) na-mentlich genannt. Weitere Personen, insbesondere Pro-motionsberater, waren an der geistigen Herstellung der Dissertation nicht beteiligt. Ich habe weder früher noch gleichzeitig Promotionsverfahren an anderen Stellen be-antragt. Jan. 7, 2009 (D. R. Bhusal) III ACKNOWLEDGEMENTS LORD PASHUPATINATH, KAL BHAIRAV, MANAKAMANA MAI, Lord Buddha etc.

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Publié par
Publié le 01 janvier 2009
Nombre de lectures 23
Langue English
Poids de l'ouvrage 4 Mo

Exrait


Economic Crime
Law and Legal Practice
in the context of Nepal




Inaugural dissertation for getting a doctoral degree
(doctor juris)
from the Faculty of Economics and Business Administration of
Chemnitz University of Technology, Germany






Presented by
Dharma Raj Bhusal
Kathmandu (Nepal)
2009
I
Dedication






This dissertation is dedicated to my 90 years old
Mother and Father


Mother: Radhika Bhusal
Father: Lila Ballab Bhusal




And also to Courageous Law experts, Crime investigation
department of Nepal Police, Friends and colleagues

















II
Declaration


I declare that this dissertation is my own work and that it
also has not been submitted previously to any University
for any degree.

Dharma Raj Bhusal
Jan. 7, 2009

Erklärung

Die vorliegende Dissertation habe ich selbstständig
verfasst und dabei keine anderen als die angegebenen
Hilfsmittel benutzt. Personen, die individuelle
Unterstützungsleistungen erbracht haben, sind in der der Dissertation
vorangestellten Danksagung (acknowledgements)
namentlich genannt. Weitere Personen, insbesondere
Promotionsberater, waren an der geistigen Herstellung der
Dissertation nicht beteiligt. Ich habe weder früher noch
gleichzeitig Promotionsverfahren an anderen Stellen
beantragt.

Jan. 7, 2009

(D. R. Bhusal)


III
ACKNOWLEDGEMENTS

LORD PASHUPATINATH, KAL BHAIRAV, MANAKAMANA MAI, Lord
Buddha etc. without whom nothing is possible.

Except this my sincere appreciation and gratitude to:

Sarswati Bhusal, Asmita Bhusal, Abhiyan Raj Bhusal and Juergen Mahlke and other
family members for love support and encouragement,

Prof. Dr. Ludwig Gramlich, my supervisor who not only supervised my work but also
corrected my entire thesis. Besides this he was providing me his valuable support,
guidance for advising and steering me,

Prof. Dr. Dr. Volker Boehme Nessler for substantive guidance and interest in my
work,

Advocate Hermann Streit and Carlo Meier for intellectual engagement, motivation
and support,

Dr. Chandra Prasad Joshi for substantive editing and support,

Ranjan Krishna Aryal, joint secretary of ministry of law, Nepal, for assisting me to
collecting the data’s legal documents and for moral support,

Nepal Police CID department, CIAA, RIA, Supreme Court and special Court helping
me in gathering data for the dissertation,

My friends Nabarath Baniya, Udaya Pradhan and Shyam Khatiwada for an affirming
and stimulating social environment.

IV Table of Content

Table of Content .................................................................................................. V
Charts ................................................................................................................ VII
Abbreviations ...................................................................................................... IX
1. Objectives and Methods of the dissertation ..................................................1
1.1 Objectives or Goals of the research .................................................................... 1
1.2 Research Methodology ....................................................................................... 2
2. Introduction: Nepal at a glance .....................................................................4
3. Economic Crime............................................................................................8
3.1 General introduction on issues of Economic Crime ........................................... 8
3.2 Definitions of Economic Crime........................................................................ 12
3.2.1 General Definition .................................................................................... 12
3.2.2 Some other definitions concerning Economic Crime ............................... 14
3.3 Types of Economic Crime and working agencies ............................................ 17
3.3.1 Corruption................................................................................................. 17
3.3.2 Fraud ......................................................................................................... 19
3.3.3 Tax Evasion .............................................................................................. 19
3.3.4 Counterfeiting ........................................................................................... 20
3.3.5 Trafficking In Human Beings ................................................................... 21
3.3.6 Drug Trafficking ....................................................................................... 24
3.3.7 Money Laundering.................................................................................... 33
3.4 Conceptual Framework of EC .......................................................................... 36
4. Law/Acts .....................................................................................................38
4.1 General Structure .............................................................................................. 38
4.1.1 Hierarchy of Laws..................................................................................... 38
4.1.2 Relation between Acts and main Agencies............................................... 40
4.2 Various Laws relating to Economic Crime....................................................... 41
4.2.1 The Interim Constitution of Nepal............................................................ 41
4.2.2 Commission for the Investigation of Abuse of Authority Act, 1991........ 53
4.2.3 The Forest Act 1993.................................................................................. 63
4.2.4 Anti Corruption Act, 2002 ........................................................................ 70
4.2.5 The Asset Money Laundering Act, 2008 (2064) ...................................... 89
4.2.6 Nepal Muluki Ain 2020 (B.S.)................................................................ 100
4.2.7 The Foreign Employment Act, 2064 (2007)........................................... 108
4.2.8 The income Tax Act, 2006...................................................................... 117
4.2.9 The Excise Duties Act, 2002 .................................................................. 129
4.2.10 The Value Added Tax Act, 2052 (1995) ................................................ 134
4.2.11 The Human Trafficking and Transportation (Control) Act, 2064 (2007)141
4.2.12 The Narcotic Drugs (Control) Act, 2033 (1976) .................................... 151
4.2.13 Banks and Financial Institutions Ordinance, 2004 ................................. 160
4.3 Comparison between and Assessment of all the Laws ................................... 173
4.3.1 Aim and purpose ..................................................................................... 173
4.3.2 Short Overview of Content ..................................................................... 175
4.3.3 Main Instruments .................................................................................... 175
4.3.4 Procedure and Competent Agencies ....................................................... 176
4.3.5 Criminal Sanctions and Punishment ....................................................... 177
5. Working agencies to control the Economic Crime.....................................181
5.1 General Overview: Structures of Government and Executive Branch ........... 181
V 5.2 Important Working Agencies.......................................................................... 185
5.2.1 Commission for the Investigation of Abuse of Authority (CIAA) ......... 185
5.2.2 Judicial Council (JC)............................................................................... 198
5.2.3 National Vigilance Center....................................................................... 201
5.2.4 Crime Investigation Department of Nepal Police................................... 209
5.2.5 Narcotic Drugs Control Law Enforcement Unit..................................... 213
5.2.6 Revenue Investigation Authority ............................................................ 218
5.2.7 Debt Recovery Tribunal.......................................................................... 223
5.2.8 The Auditor General ............................................................................... 230
5.2.9 Nepal Rastra Bank .................................................................................. 239
5.3 Comparison and General Assessment............................................................. 244
5.3.1 Common Features and Parallels.............................................................. 244
5.3.2 Divergences............................................................................................. 248
6. Cases related to the field of Economic Crime ...........................................254
6.1 Assessment...................................................................................................... 254
6.1.1 Method of the research............................................................................ 254
6.1.2 Collected sample of cases ....................................................................... 259
6.2 Questionnaires and Responses........................................................................ 267
6.2.1 Banks....................................................................................................... 267
6.2.2 Courts...................................................................................................... 292
6.2.3 Crime Investigation Department of Nepal Police (CID) ........................ 301
6.2.4 CIAA and RIA ........................................................................................ 314
6.2.5 Case of Criminals.................................................................................... 323
6.2.6 Overall Conclusion ................................................................................. 329
6.3 Detailed analyzing of a specific case “Governor and Director of NRB” ....... 333
6.3.1 Description of the case............................................................................ 333
6.3.2 Short overview of judicial system in general.......................................... 335
6.3.3 Investigation............................................................................................ 337
6.3.4 Evidence.................................................................................................. 338
6.3.5 Charging.................................................................................................. 349
6.3.6 Decision of the court............................................................................... 350
6.3.7 Conclusion .............................................................................................. 352
7. Remedies for the Economic Crime ...........................................................353
7.1 General Observations...................................................................................... 353
7.2 Actual Deficits ................................................................................................ 354
7.3 Improvements of Control Mechanisms........................................................... 357
7.4 Recommendations........................................................................................... 359
8. Summary and Conclusion.........................................................................363
8.1 Summary......................................................................................................... 363
8.2 Conclusion ...................................................................................................... 364
List of Literature ................................................................................................369
Legal Texts.................................................................................................................. 369
1. Laws/Treaties.................................................................................................. 369
2. Other Legal Texts ........................................................................................... 370
3. Miscellanea ..................................................................................................... 370
Writings....................................................................................................................... 373
1. Contributions................................................................................................... 373
2. Other Texts...................................................................................................... 378
VI Charts
Figure 1 Map of Nepal ...................................................................................5
Figure 2 Distribution of top 10 populations and political participation
in Nepal ...........................................................................................6
Figure 3 Population chart...............................................................................6
Figure 4 Scheme of Penalties under the Narcotic Drugs (Control) Act........26
Figure 5 Narcotic drugs register in NDCLEU during the four years .............27
Figure 6 Destroyed areas of illicit drugs Cultivation from NDCLEU.............28
Figure 7 Heroin Trafficking Route................................................................29
Figure 8 Nepali Arrested in Drug Crime NDCLEU (2005-2008)...................30
Figure 9 Foreigners Arrested in Drug Crime NDCLEU (2005-2008)............30
Figure 10 Hashish trafficking route ................................................................31
Figure 11 Annual Seizures (Medicinal Drugs) (2005-2008, July)...................32
Figure 12 Drugs of up to 2008, July Seizures in Kilogram.............................32
Figure 13 Conceptual Framework ................................................................36
Figure 14 Hierarchy of Laws..........................................................................39
Figure 15 Acts and Agencies Relation Chart.................................................40
Figure 16 Corruption Chart............................................................................78
Figure 17 First democratic elections: CA and seats of the parties...............182
Figure 18 Chart of Ministries in Nepal .........................................................183
Figure 19 Structures of Executive Branch ...................................................184
Figure 20 Composition Structure of CIAA....................................................188
Figure 21 Trends of workload and outputs of CIAA.....................................190
Figure 22 Total complaints and disposed cases from CIAA ........................191
Figure 23 Outputs of CIAA F/Y 2000-2007..................................................192
Figure 24 CIAA Annual plans 2003 – 2007..................................................193
Figure 25 Chart Relation between CIAA and other agencies ......................197
Figure 26 Chart Composition of Judicial Council.........................................199
Figure 27 Chart Relation of judicial council to other judicial bodies.............200
Figure 28 NVC Structure Chart....................................................................202
Figure 29 Strategy and policy regarding Anti-Corruption Plan.....................204
Figure 30 Chart Relation NVC with others Agencies...................................208
Figure 31 Structures of CID inside Nepal Police..........................................210
Figure 32 Chart CID’s Co-operations with other Agencies ..........................212
Figure 33 Composition Structure of NDCLEU .............................................214
Figure 34 Posting Chart of NDCLEU ...........................................................215
Figure 35 Cooperation of NDCLEU with other agencies .............................217
Figure 36 Structure of DRI...........................................................................219
Figure 37 Actions by Department of Revenue Investigation (Rs '000).........221
Figure 38 Chart Relation RIA with other agencies.......................................222
Figure 39 Structure of DRT..........................................................................224
Figure 40 Filing the Cases from the financial Institutions in DRT ................227
Figure 41 Filing the Cases from Banijya Banks to DRT...............................228
Figure 42 Chart DRT relations with other agencies.....................................229
Figure 43 Structure of OAG.........................................................................231
V II Figure 44 Chart OAG relations with other agencies ....................................238
Figure 45 The structure of NRB...................................................................239
Figure 46 NRB relations with other agencies Chart.....................................243
Figure 47 Structures of Agencies ................................................................246
Figure 48 Comparision of tasks and powers................................................247
Figure 49 Co-operation with other agencies................................................248
Figure 50 Agencies - Chart of composition structure...................................250
Figure 51 Cooperation of agencies - Purpose chart ....................................253
Figure 52 Decisions on the cases filing from CIAA......................................298
Figure 53 Chart on cases mentioned above................................................298
Figure 54 Registered cases in the field of economic crime..........................312
Figure 55 Economic Crime Chart of District police office Kathmandu .........312
Figure 56 The pictures of Offenders ............................................................334
Figure 57 Judicial Systems in Nepal............................................................335
Figure 58 10 pages of evidence collected by CIAA .....................................338
Figure 59 Recommendation Chart...............................................................360
Figure 60 Chart Remedies on behalf of Economic Crime............................361


V III Abbreviations
ACA Anti corruption Act
AG Auditor General
AGO Attorney General Office
AGR Attorney General
AIG Assistant Inspector General of Nepal Police
AMLPA Asset (Money) Laundering Prevention Act
CA Constituent Assembly
CDO Chief District Officer
CIAA Commission for the Investigation of Abuse of Authority
CIAAA Commission for the Investigation of Abuse of Authority Act
CID Crime Investigation Department of Nepal Police
DDC District Development Committee
DIGP Deputy Inspector General of Police
DPO District police office
DRI Department of Revenue Investigation
DRT Debt Recovery Tribunal
EC Economic Crime
EDA Excise Duties Act
FA Forest Act
FEA Foreign Employment Act
FIR First Information Report
HBL Himalayan Bank Limited
HTTCA Human Trafficking and Transportation Control Act
IC Interim Constitution
ICC Investigation and Crime Control
IGP Inspector General of Nepal Police
IGP Inspector General of Nepal Police
INGO International Non Governmental Organization
ITA Income tax act
JC Judicial Council
JCCC Judiciary and Crime Control
LADM Local Administration
MA Muluki Ain
IX NADB Nepal Agricultural Development Bank
NBL Bank Nepal Bank Limited
NCC National Co-ordination Committee for Drug Abuse Control
NDCA Narcotics Drugs (Control) Act
NDCLEU Narcotic Drugs Control and Law Enforcement Unit
NDCLEU National Drug Control Law Enforcement Unit
NGO Non Governmental Organization
NIDC Nepal Industrial Development Corporation
NKP Nepal Kanun Patrika
NRB Nepal Rastra Bank
NVC National Vigilance Centre
OAG Office of the Auditor General
OCC Observation and Crime Control
PACHR Public Account Committee of the House of Representatives
POCA Prevention of Corruption Act
RBB Nepal Rastriya Banijya
RBB Rastriya Banijya Bank
RCCC Royal Commission for Corruption Control
RIA Revenue Investigation Authority
RID Revenue Investigation Department
RPO Regional Police Office
RPUO Regional Police Unit Office
SPD Special Police Department
TI Transparency International
TIA Tribhuvan International Airport
TOR Tax or Revenue
UNDP United Nations Development Program
VAT The Value Added Tax
VDC Village Development Committee
X