That is no doubt a sacred Hindu cow on the coin, since Hinduism is the majority religion in Nepal.
This coin was issued from 1966 to 1971 under the Nepalese ruler Mahendra Bir Bikram.
All coin images in Daniel's Coin Zoo are from my personal collection. I collect, research, and personally photograph every coin displayed on this site. PLEASE do not take my images without permission. If you would like to use any coin image you see, just ask me. Thank you.