Section 174 in The Mizoram Autonomous District Council (Constitution and Conduct of Business of the District Councils) Rules, 1974
174. Return of election expenses.
(1)Within sixty days from the date of the publication of the result of an election under Rule 167, there shall be lodged with the Returning Officer in respect of each person who has been nominated as a candidate for the election, a return of the election expenses of that person signed both by him and his election agent.(2)The return of election expenses shall be in the form giving in Appendix IX and shall contain the particulars as prescribed therein. Every such return shall be accompanied by declarations by the candidate and his election agent, which shall be in the forms contained in the said Appendix IX and shall be made on oath before a Magistrate.(3)Notwithstanding anything contained in this rule where a candidate is owing to absence from India unable to sign the return of election expenses and to make the required declaration, the return shall be signed and lodged by the election agent only and shall be accompanied by a declaration by the election agent only, and the candidate shall, within fourteen days after his return to India cause to be lodged with the Returning Officer.(4)If a candidate or election agent who is required to sign the return of election expenses and declaration referred to in this rule is unable to write his name, he shall authenticate the return by making a sign. "Sign" in relation to such person means authenticated by making a mark as prescribed in Rule 216.(5)Every such return shall also bear non-judicial stamps of the value of two rupees without which the Returning Officer shall not accept the return.(6)The Returning Officer shall report to the Government within fifteen days from the date of which the return of election expenses of candidates ought to have been lodged with him whether or not, the candidates and their election agents have complied with the requirements of these rules.(7)On receipt of a report under sub-rule (6) the Government shall decide whether the disqualification under Clause (9) of sub-rule (1) of Rule 18 has, in fact been incurred in any election to fill a seat with the result that the seat shall be declared vacant.
