Kathmandu, April 11: High-Level Economic Reforms Recommendation Commission has recommended the government to scrap five public institutions including Janakpur Cigarette Factory. Submitting the report to the government today, the Commission suggested the government to scrap five public institutions—Janakpur Cigarette Factory, Butwal Yarn Factory, Nepal Engineering Consultancy Service Centre, National Construction Company Nepal and Nepal Orind Magnesite Pvt. Ltd that have failed to operate their business. It also asked the government to manage these institutions after transferring the tangible property of their name in the name of the government and such property should be used for other productive purpose. Similarly, the Commission suggested the government to merge Hetauda Cement Industry and Udayapur Cement Industry after carrying out Asset and Liability Assessment and sell the rest of the shares to private sector. The report shared that Nepal Airlines Corporation should be restructured and managed commercially by bringing in foreign strategic partners and it would be appropriate to handover it to foreign management for few times in order to make it commercial. It has been recommended to transfer Dairy Development Committee as public institution of province government of all seven provinces. The Commission suggested the government to amend existing company acts in order to run public institution in a professional manner without political intervention, to conduct audit of all public institutions on time. The government has been asked to make arrangement providing authority to appoint capable human resources in public institutions and running them professionally. Similarly, it also suggested the government not to provide loan to public institutions in order to pay salary to employees and other expenses. Likewise, the commission suggested the government to scrap Revenue Investigation Department. Submitting the report to Deputy Prime Minister and Finance Minister Bishnu Prasad Paudel today, it recommended scrapping the Department for the reform of revenue system. "Capacity of other bodies should be increased by scrapping the Department in the context when there are other bodies for tax investigation", reads the report.