The IGFA Act 2074 (2017) — the federalism's fiscal operating statute: the Act's core (the revenue-sharing's rules (the divisible pool's VAT-and-excise distribution — the three-level shares (the U3.3's detail)); the grants' machinery (the equalisation-conditional-complementary-and- special grants' flow (the U3.5's frame)); the borrowing's coordination (the levels' debt discipline); the fiscal-accounts-and-reporting (the transparency's requirements); the dispute-and-coordination faces (the intergovernmental forums)). (The syllabus's 5.12 repeats the 5.11 title — a duplication misprint; the single Act covered here.) The relevance: the Constitution's Arts 59-60 promise made operational (the federalism's money-manual).
The prescribed cases (cited verbatim; honest notes): Manohar Raj Ghimire v. Inland Revenue Department (NKP 2079 B.S., Vol 5, D.No. 10879) and Sonam Rapten Tuladhar v. Inland Revenue Department, Lazimpat, Kathmandu (NKP 2076 B.S., Vol 12, D.No.
10805) — the tax-administration disputes' line; Rup Jyoti v. Ministry of Finance (NKP 2054
B.S., D.No. 6307, p. 37) — the tax-era classic (the name known from the Labour course's companion case — read the report for this case's precise facts-and-holding); Bhojraj Ghimire v. Ram Prasad Nayak (NKP 2067 B.S., Vol 9, D.No. 8533) — the fiscal-era dispute (read the report for the precise facts-and-holdings).