Explain the formation, functions and accountability of the Council of Ministers under Articles 75–76.

The concept: the executive = the Constitution's acting arm — administration, policy- implementation, appointment, and (in the parliamentary form) the legislative leadership. Nepal's three-tier executive (Article 56): 1. Federal (Part 7, Articles 74–82): the Council of Ministers headed by the Prime Minister — the form of governance: "a multi-party, competitive, federal democratic republican parliamentary system based on plurality" (Article 74); executive power vested in the CoM (Article 75(1)), exercised in the name of the Government of Nepal (75(3)); 2. Provincial (Part 13, Articles 162–174): executive power in the provincial Council of Ministers headed by the Chief Minister (Article 162(1)); exercised within Schedule-6 (exclusive) and Schedules-7/9 (concurrent, with federal coordination — 162(4)) in the name of the provincial government; the Provincial Head as the federal-representative ceremonial apex; 3. Local (Part 17, Articles 214–220): executive power in the Village Executive and Municipal Executive (Article 214) within Schedules-8/9; the Village Head/Deputy Head and Mayor/Deputy Mayor directly elected (FPTP), the executives inclusive by design — village: 4 women + 2 Dalit/minority members (Article 215(4)); municipality: 5 women + 3 Dalit/minority (Article 216(4)); the Judicial Committee under the Deputy Head/Deputy Mayor for locally- entrusted adjudication (Article 217); the District Assembly (all village heads + mayors) electing the District Coordination Committee (max 9: head, deputy, ≥3 women, ≥1 Dalit/ minority — Article 220) — the coordination…