Nepal, April 2 -- Article 60, Clause 3 of the Constitution of Nepal states that the government shall distribute equalisation grants to provincial and local levels based on their expenditure needs and revenue capacity. The constitution mandates the provision of equalisation grants unconditionally, as it does not include the phrase "as per the law" in this context.

However, Clause 4 of the same article states that provinces can distribute equalisation grants to local levels based on their expenditure needs and revenue capacity in accordance with the law. This means the constitution requires provinces to enact a law before distributing equalisation grants. In contrast, for the GoN, whether a law is enacted does not matter-the constitution o...