Answer:
For a small country, Nepal has great physical diversity, ranging from the Tarai Plain--the northern rim of the Gangetic Plain situated at about 300 meters above sea level in the south--to the almost 8,800-meter-high Mount Everest, locally known as Sagarmatha (its Nepali name), in the north.
I believe the answer is: The national government was unable to collect taxes.
This mean that is it is impossible for the central government to projected the amount of federal budget that they have for the following years. This make matters a lot more difficult for the federal government to plan how many programs they could handle based on their budget.