Section 174(2) in The Mizoram Autonomous District Council (Constitution and Conduct of Business of the District Councils) Rules, 1974
(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.
