Related Rule
Nepal
Practice Relating to Rule 104. Respect for Convictions and Religious Practices
Nepal’s Army Act (2006) identifies “disturbing the sacredness of a religious place or … knowingly disrespecting the religion of any other person by any other means or … causing disrespect to religious sentiments” as an offence. 
Nepal, Army Act, 2006, Section 63(1)(b).
In 2004, in a declaration of commitment on the implementation of human rights and international humanitarian law, the Prime Minister of Nepal stated: “Every person shall have the right to freedom of opinion, expression and religion. Such rights shall also include right to faith in the religion of one’s choice or belief through worshipping and observance.” 
Nepal, Declaration of commitment on the implementation of human rights and international humanitarian law, 26 March 2004, § 15.