A/HRC/4/97 page 10 33. Of particular concern to OHCHR were deaths related to “law enforcement” abductions. Between May and October 2006, OHCHR documented 13 killings or deaths in suspicious circumstances of individuals abducted and in some cases beaten by CPN(M). The cases included a series of eight killings in the Central region in May and June 2006 which were attributed directly to CPN(M) cadres, or indirectly through their encouragement of villagers. Although CPN(M) initially denied involvement, in some cases local CPN(M) leaders subsequently acknowledged responsibility. Such killings in the Central region ceased after CPN(M) leaders gave assurances to OHCHR that they are not CPN(M) policy, and after OHCHR had made its concerns public. OHCHR also investigated the cases of eight individuals, including a 13-year-old boy accused of rape and a woman accused of an illicit relationship, all of whom allegedly committed suicide while in or shortly after being held in captivity by CPN(M) between May and October 2006. All cases of killings, deaths in suspicious circumstances and alleged suicides were raised with CPN(M), including the national leadership, but OHCHR has not received any response to its requests for detailed information about investigations carried out by CPN(M) into these cases. There have been no such cases reported since October. 34. OHCHR also repeatedly raised its concerns regarding “law enforcement” activities and the use of “people’s courts” directly with CPN(M) and publicly, indicating that abductions, related investigations and punishments fail to provide even minimum guarantees of due process and fair trial or the right to physical integrity, and therefore violate international human rights standards. It has consistently called on CPN(M) to either release all those held or hand them over to the police. The relationship between CPN(M) and the Nepal Police differs significantly from district to district, but there has been an increase in the number of suspects captured by CPN(M) being handed over to the Nepal Police. CPN(M) has, at times, successfully demanded the handover of suspects from the Nepal Police or succeeded in suspending the Nepal Police’s investigations into certain cases. Local Nepal Police told OHCHR that their refusal to take action against even serious abuses by CPN(M) is due to fear of what future political change may bring as well as a lack of adequate policy direction from the central level. In some regions, CPN(M) has stated it will not hand over captives until the interim Government is formed. CPN(M) repeatedly stated it would only end the parallel structures when the interim Government became functional. 35. OHCHR has continued to receive many reports that members of CPN(M) are taking “taxes” or “donations” from local communities, government officials, non-governmental organizations (NGOs), schools, business people, tourists and teachers. OHCHR has been particularly concerned when individuals were abducted or threatened with abduction if they refused to pay. In cases where there is no explicit threat and individuals appear to comply and pay “donations” or “taxes” without question, the threat is often implicit given the patterns of abuses in other cases. 36. Despite the ceasefire, recruitment and use of children - some as young as 12 - by CPN(M) has been a continuing major concern, with 56 cases of recruitment documented in November 2006 alone, in violation of international principles. Some were reportedly recruited to actively take part in People’s Liberation Army (PLA) and militia activities. In all instances, CPN(M) insisted that recruitment was voluntary. A small number have since escaped or been allowed to return home. In the context of the peace process, including discussions regarding management of arms and armed personnel, the withdrawal of children from armed forces and armed groups is a key issue. Children support PLA in various roles, through direct participation