{"id":850,"slug":"tax-settlement-commission-tax-waiver-074-cr-0001","public_iri":"https://jawafdehi.org/case/tax-settlement-commission-tax-waiver-074-cr-0001","offence_type":"CORRUPTION","case_type":"CORRUPTION","state":"PUBLISHED","title":"कर फछ्यौट आयोग, २०७१ प्रकरण: अध्यक्ष लुम्बध्वज महतसमेतविरुद्ध अर्बौं रुपैयाँ कर मिनाहा गरेको भ्रष्टाचार मुद्दा (074-CR-0001)","short_description":"अख्तियार दुरुपयोग अनुसन्धान आयोगले विशेष अदालतमा दायर गरेको मुद्दा 074-CR-0001, प्रतिवादी: चुडामणि शर्मा ढकाल समेत ३।","authors":[{"slug":"gaurav-karki","display_name":"Gaurav Karki","name_ne":"गौरव कार्की","photo_url":"https://jawafdehi.org/assets/teammembers/gaurav.webp","title":"Caseworker","has_public_page":true}],"case_publish_date":"2026-10-03","public_edit_history":[],"public_notes":"","thumbnail":null,"banner":null,"thumbnail_image_id":null,"banner_image_id":null,"thumbnail_url":"","banner_url":"","case_start_date":"2017-07-16","case_end_date":"2023-06-20","dates":{"stages":[{"end":"2023-06-20","stage":"initial","start":"2017-07-16","courtcase_iri":"https://jawafdehi.org/courtcase/special/074-cr-0001"},{"stage":"appeal","start":"2024-01-11","courtcase_iri":"https://jawafdehi.org/courtcase/supreme/080-cr-1172"}]},"status":"ongoing","case_track":null,"status_override":null,"proceedings_started_on":"2017-07-16","proceedings_decided_on":null,"appeal_verdicts":{"https://jawafdehi.org/courtcase/supreme/080-cr-1172":null},"entities":[{"nes_id":"https://jawafdehi.org/entity/person/cudamani-sharma-dhakala","display_name":"चुडामणि शर्मा ढकाल","entity_type":"Person","type":"accused","outcome":"convicted","notes":"कर फर्छ्यौट आयोगका सदस्य; सामूहिक निर्णयबाट राजस्व हानि नोक्सानी गरेको","name":{"en":"चुडामणि शर्मा ढकाल","ne":null},"image":null},{"nes_id":"https://jawafdehi.org/entity/person/lumvadhvaja-mahata","display_name":"लुम्वध्वज महत","entity_type":"Person","type":"accused","outcome":"convicted","notes":"कर फर्छ्यौट आयोगका अध्यक्ष; थप भूमिका रही राजस्व हानि नोक्सानी गरेको","name":{"en":"लुम्वध्वज महत","ne":null},"image":null},{"nes_id":"https://jawafdehi.org/entity/person/umesha-prasada-dhakala","display_name":"उमेश प्रसाद ढकाल","entity_type":"Person","type":"accused","outcome":"convicted","notes":"कर फर्छ्यौट आयोगका सदस्य; सामूहिक निर्णयबाट राजस्व हानि नोक्सानी गरेको","name":{"en":"उमेश प्रसाद ढकाल","ne":null},"image":null},{"nes_id":"https://jawafdehi.org/entity/location/district/kathmandu-np0327","display_name":"Kathmandu","entity_type":"AdministrativeArea,jawafdehi:District","type":"location","outcome":null,"notes":"कर फछ्र्यौट आयोग, २०७१ ले करदाताहरूसँग कर मिनाहा/छुटको सम्झौता गरी कारोबार भएको जिल्ला","name":{"en":"Kathmandu","ne":"काठमाडौँ"},"image":null},{"nes_id":"https://jawafdehi.org/entity/organization/antarika-rajaz-va-vibhaga-96b6f2","display_name":"Internal Revenue Department","entity_type":"Organization","type":"related","outcome":null,"notes":"आरोपित चुडामणि शर्मा तत्कालीन महानिर्देशक रहेको सरकारी निकाय; कर निर्धारण तथा असुलीसँग सम्बन्धित","name":{"en":"Internal Revenue Department","ne":"आन्तरिक राजश्‍व विभाग"},"image":null},{"nes_id":"https://jawafdehi.org/entity/organization/government/mof","display_name":"Ministry of Finance","entity_type":"GovernmentOrganization","type":"related","outcome":null,"notes":"आयोगलाई निर्देशन दिने र आयोगले २०७२।८।२२ मा कार्य प्रतिवेदन बुझाएको मन्त्रालय","name":{"en":"Ministry of Finance","ne":"अर्थ मन्त्रालय"},"image":null},{"nes_id":"https://jawafdehi.org/entity/person/kalpana-upreti-sharma","display_name":"कल्पना उप्रेती शर्मा","entity_type":"Person","type":"related","outcome":null,"notes":"आरोपित चुडामणि शर्माको हकमा अख्तियार दुरुपयोग अनुसन्धान आयोग विरुद्ध रिट निवेदन (७४-WF-०००१) दायर गर्ने निवेदक","name":{"en":"कल्पना उप्रेती शर्मा","ne":null},"image":null}],"tags":["भ्रष्टाचार"],"description":"","key_allegations":[],"timeline":[],"evidence":[{"material_iri":"https://jawafdehi.org/material/ciaa_press_release/318","additional_details":"","material":{"display_name":"प्रेस विज्ञप्ति २०७४/०४/०१","material_type":"press_release","urls":[{"link":"https://ngm-store.jawafdehi.org/uploads/ciaa/press-releases/files/318. प्रेस विज्ञप्ति २०७४-०४-०१ - 1.pdf","role":"RAW"},{"link":"https://ciaa.gov.np/pressrelease/318","role":"SOURCE_PAGE"},{"link":"https://s3.jawafdehi.org/case_uploads/901b35726b871b2f8c72775725e3ae1dd3ffac4804e009d15e16fbd7d6cc8ffd.md","role":"MARKDOWN"}]}},{"material_iri":"https://jawafdehi.org/material/court_order/special.074-cr-0001","additional_details":"","material":{"display_name":"074-CR-0001 आदेश","material_type":"court_order","urls":[{"link":"https://s3.jawafdehi.org/case_uploads/court-orders/special/074-CR-0001.1.doc","role":"RAW"},{"link":"https://s3.jawafdehi.org/case_uploads/6008c63b7311fd1528d21441fd10dbcf2d99607d362793006a6b05f9fb5f5531.md","role":"MARKDOWN"}]}}],"notes":"","court_cases":["https://jawafdehi.org/courtcase/special/074-cr-0001","https://jawafdehi.org/courtcase/supreme/080-cr-1172"],"missing_details":"१. यस मुद्दाको आरोपपत्र सार्वजनिक भएको छैन भने यसमा उल्लिखित विवरणहरु विशेष अदालतको फैसलामा आधारित छन्।\n२. सर्वोच्च अदालतमा परेको पुनरावेदनको पूर्णपाठ ।","bigo":null,"weight":0,"versionInfo":{"action":"published","datetime":"2026-10-03T14:28:29.875409+00:00"},"created_at":"2026-06-10T15:21:32.594728+05:45","updated_at":"2026-10-03T20:13:29.896967+05:45"}