In 1981, India began unilaterally establishing tanakpur`s ban on land ceded to British India under the Sarda Agreement. Due to technical failures, the influx from the east side (Nepal) was not stopped, which required an alliance on the left bank in Nepal. An agreement has been reached to make the necessary land (2.9 hectares) on the Nepalese side available to India. Indian has agreed to provide 25,000 litres of water and 25 MW of electricity. However, Nepal required 50 per cent and 59 per cent of water and electricity respectively, but was not agreed.  (a) The RPD is concluded by both countries within six (6) months of the treaty`s entry into force. To this end, the necessary data and reports are exchanged quickly. In assessing the benefits of the project during the preparation of the RPD, the net electricity benefit is assessed, among other things, on the basis of cost savings for beneficiaries compared to the relevant alternatives available. The benefits of irrigation are assessed on the basis of additional and additional benefits resulting from the increase in the river and flood protection based on the value of the damage saved and avoided. Pun (2009) claimed that India`s strategy was to build first and then argue about it in a slow bureaucratic way and finally legalize it.
Similarly, Upreti (2006) noted the criticism that India`s intention was never to implement the Pancheshwar project, but rather the contract was signed to ensure the continuity of the sarada dam that no longer exists and to legalize unilateral construction in Tanakpur in its entirety for the benefit of India, ignoring Nepal`s legitimate half-authorization for such a border. In addition, the Indian side is delaying Nepal`s water supply under the treaty. According to Rai et al. (2017), the main reason why the very low hydropower potential is so far from the cross-border river between Nepal and India that there appear to be large differences between the priorities of the two countries and the distribution of the project`s benefits. Nepal was very interested in launching the Karnali project, while India wanted to take over the Pancheshwar project (Dhungel, 2009); Rai et al., 2017). The reasons for the delay in the implementation of the Mahakali Treaty are mainly due to the controversies that took place during the signing and ratification of the treaty, which creates discrepancies in the understanding of the treaty`s provisions. These reasons are explained in the following sections. In 1920, the Indo Nepal Water Treaty was signed by the Anglo-Indian government to build the Sarda Dam to irrigate the unified province.