This report to the United Nations Committee on the Rights of the Child contains observations of the World Organisation Against Torture (OMCT) concerning the application of the U.N. Convention on the Rights of the Child by the country of Nepal. The report's introductory summary asserts that although the Nepal government's passage of the Act to Provide for Safeguarding the Interests of Children 1992 is an improvement on past legislation, OMCT is very concerned that very little of this act has actually come into force. The report then presents observations and recommendations in the following areas: (1) current legislative and de facto problems with the "chastisement" of children; (2) current problems with legislation and practice of torture; (3) concern for the treatment of mentally disturbed children; (4) practice and legislation concerning rape and the girl child; (5) serious problems concerning children in the laws to protect forests; (6) children in detention and prison; (7) concerns over sanctions against child offenders; (8) Tibetan refugees; and (9) child soldiers. The report concludes with a summary of observations and recommendations by the U.N. Committee on the Rights of the Child--Nepal, in the following areas: positive factors, factors and difficulties impeding the implementation of the convention, principal subjects of concern, and suggestions and recommendations. (EV)