Section 18(1)(g) in The Mizoram Autonomous District Council (Constitution and Conduct of Business of the District Councils) Rules, 1974
(g)if having been nominated as candidate for a District Council of Autonomous District or having acted as election agent of any person so nominated, has failed to lodge a return of election expenses within the time and in the manner prescribed in Rule 174 unless 3 years have elapsed from the date on which the return ought to have been lodged or the Administrator has removed the disqualification;