Section 174(1) in The Mizoram Autonomous District Council (Constitution and Conduct of Business of the District Councils) Rules, 1974
(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.