It means Nepal Time is designed to be as true to the natural time as possible for Kathmandu, the capital city. It'd be a little ridiculous to say Nepal Time is

It means Nepal Time is designed to be as true to the natural time as possible for Kathmandu, the capital city. It'd be a little ridiculous to say Nepal Time is UTC + 5:41:46 though. Not much more ridiculous than what we have now but still a little more ridiculous.