Acting on a tip-off, police arrested local residents Ram Bahadur Nepali (54) and Krishna Nepali (36) from Pokhara Lekhnath Metropolitan City in Kaski, said Inspector Bishwo Bandhu Pokharel.
Cow slaughter is punishable under Nepal's new Constitution.
Although Nepal was converted into a secular state from the Hindu Kingdom in 2008, slaughtering of cow is still punishable under the law.
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