Thank you k2panman for your detailed input.
Our 132 kV cable will be installed as per IEC practice. But in this part of the world, though they follow IEC practice, I see 1070 mm is the burial depth commonly specified. I was wondering the origin of this 1070 mm. I guess, it must be comming from NESC.
All said, the depth of burrial is to ensure that the cable will not be exposed or damaged during the normal life time of the cable. Specifically, due to soil errosion, or if the cable is installed below the farm land, to avoid any damage to the cable etc. As long as the bottom line is met, it should be safe.
But going beyond 1.5 mtr also posses Iinstalllation limitation. Such as working below the depth of 1.5 mtr is considered to be working in a confined space. Thus, additional safety measures for the workmen is required.