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

Orke

Sujets

• Recht

Informations

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

Extrait

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......................