NEW DELHI, Dec. 7 (AP)—The Himalayan mountain kingdom of Bhutan today became the second nation to recognize the People's Republic of Bangla Desh, the name given to East Pakistan by the rebels. Bhutan's action was announced in New Delhi by a spokesman for the Indian Government, which is responsible under a treaty for advising Bhutan on its foreign affairs. Prime Minister Indira Gandhi announced India's recognition of Bangla Desh yesterday.