Rathi and Chudal, both residents of Biratnagar in Nepal’s Mornag district, had gone missing after they reached Siliguri on January 11.
Later, Rathi’s family received ransom calls demanding R3.5 crore.
The kidnappers later reduced the ransom amount, and R50 lakh was paid to the kidnappers on January 25. However, Rathi and Chudal failed to return.
A joint team of Indian and Nepalese policemen intensified the search for the two.
On January 26, police arrested two suspects -- Surendra Mishra and Abhijit Bose -- while they were traveling in the Kolkata-bound Darjeeling Mail from Bolpur station and recovered Rs.40 lakh from their possession.
A Siliguri court remanded Mishra and Bose in police custody on January 28.
Police said the assailants had tied the hands of Rathi and Chudal before beheading them. They believe that the two were killed much before an FIR was lodged in this regard on Jan 25.
Shiv Sena Nepal is a political organisation based in the neighbouring country.