A/HRC/4/97 page 15 and other subsequent killings or deaths in captivity, and punish anyone found guilty, as of the end of 2006 no information had been received by OHCHR from the national leadership regarding any action taken. 54. OHCHR has repeatedly raised with CPN(M) its concerns about more than 120 abductions reported during the period of the conflict where the fate or whereabouts of the person has remained unclarified. It is thought that among them are scores of political party members, teachers, members of the security forces and alleged informants. 55. On 26 June 2006, OHCHR urged CPN(M) to set up a mechanism at the national level to oversee internal investigations into allegations of abuses by CPN(M) cadres to ensure that they are impartial and complete, and do not result in further abuses. OHCHR also stressed that such internal investigations cannot substitute for independent investigations and prosecutions carried out in a civilian State court. OHCHR has noted that four CPN(M) cadres were handed over to police for their alleged involvement in abuses. 56. OHCHR noted with special concern that although the leadership said that action was taken against those responsible for the 2005 attack on a public bus in Madi, Chitwan District (see A/60/359, para. 37), resulting in the death of at least 35 civilians and members of the security forces, some of those responsible were freed after “serving sentences” of apparently two to three months of “corrective punishment”. In December 2006, OHCHR wrote to CPN(M) leadership requesting documentation and further information about investigations into the incident. V. INTERNAL DISPLACEMENT 57. Since the ceasefire, forced internal displacement has largely ended and many internally displaced persons (IDPs) are now returning. Both parties have committed to the safe and sustainable return of IDPs and to the restitution of confiscated land and property. In some districts NGOs and local authorities estimate that most IDPs have already returned, while in others, return is just beginning. Many IDPs from the rural areas are also likely to integrate into urban communities where they currently reside, hoping for better access to jobs, schooling and other social services. 58. However, there are a number of challenges to the implementation of the parties’ commitments regarding returns, including protection concerns for IDPs in political opposition to CPN(M) and lack of material assistance upon return. CPN(M) national leaders’ commitments are often not fully adhered to by CPN(M) leaders at village level where most returnees are arriving. In some areas, returning IDPs have been unconditionally welcomed back by CPN(M) and have had their property returned to them. In other regions, local CPN(M) cadres effectively decide who can return and reportedly impose conditions on return, including public apologies for alleged “wrongdoing”. As spontaneous and NGO-facilitated returns are increasing, OHCHR is monitoring return movements and advocating that the CPN(M) respect formal commitments to safe and dignified return at the local level. 59. The Government itself has so far failed to respond to IDPs’ increasing interest in return. There is no comprehensive plan addressing the assistance and protection needs of returning IDPs, only a request from the Home Ministry to the Chief District Officers for proper