（四）围攻裁判员、运动员或者其他工作人员的；
第三十六条 除本条例另有规定外，单位和个体工商户年应征增值税销售额超过小规模纳税人标准的，应当向主管税务机关办理一般纳税人登记，并自超过小规模纳税人标准的当期起按照一般计税方法计算缴纳增值税。
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Khapung has not denied that he issued the order, but Nepal Police says that this was only after he was given authorisation by a government security committee and once all other forms of force had been used, in line with Nepali law.
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