The rationale against surpassing the NPC's ceiling is twofold. Firstly, an inflated budget poses risks to the country's economic stability by allocating resources towards potentially unproductive sectors. Furthermore, the prospect of escalating tax rates to meet revenue targets adds to the burden borne by Nepali citizens, who are already among the most heavily taxed in the region. Secondly, surpassing the national revenue with an inflated budget inevitably amplifies the nation's debt burden, compelling the government to seek additional loans either domestically or internationally. Presently, Nepal grapples with a staggering debt burden, standing at Rs 1.2 trillion in domestic loans and Rs 1.2 trillion in foreign loans, already disproportionate to its revenue.