titi ZALEN : Cess 2 Tax lakkhawmsa khawiahnge?
Aug 26, 2026

- Dr. C. Lalrampana


Mizoram Taxation Department chuan Tuialhthei Cess (Pollution Cess) leh Road Safety Cess atangin tun hnai khan Rs.14,633 lakh (Rs.146.33 vbc) a khawn khawm a. Hei hi a hmaa khawn tawh nen belh chuan Rs.21,58,21,938 (Rs.21.58 vbc) vel a ni tawh. Heng cess-te hi sawrkar sum khawnna dang ang mai ni lovin, tum bik nei a ni. 


Tuialhthei (Pollution) Cess 


Boruak leh tui bawlhhlawh tihhniam nan hman a ni. Khawpui leh thingtlangte a waste management project-te. Tui tih thianghlimna, drainage leh sanitation project-te. Environment conservation, thing phun thar leh climate change mitigation programme-te, Pollution control equipment leh awareness campaign-te.


Road Safety Cess


Kawng himna leh hmasawnna atana hman a ni. Traffic sign, road marking, speed breaker leh safety barrier siam nan.Accident-prone area-te tihhimna. Road safety awareness programme leh training. Emergency response system leh accident victim assistance scheme-te. Mizoram sawrkar chuan heng cess sum hi earmarked fund angin a dah ṭhin a, a tum bik atana hman tûr a ni a, sawrkar sum dang atana hman mai tur a ni lo. A tlangpuiin, environment protection, public health, sanitation leh road safety improvement atana hman tûr sum a ni.


Fact & figure chiang taka Mizoram sawrkarin heng cess sum hi a hman tawhna kimchang chu public domain-ah a awm rih lo. Mahse, sawrkar budget leh audit report-ah hian a hmanna chungchang engemaw zat chu a lang mahna!


Road Maintenance Cess atanga khawn sum hi Mizoram State Road Fund Board hnuaiah dah tura ruahman a ni a. Budget 2025-26-ah Road Fund Board tan allocation chu Rs.40 vbc atangin Rs.55 vbc-ah tihsan a ni. Hei hi kawng siamthatna leh maintenance atana hman tur a ni. DIPR Mizoram Social Infrastructure & Services Cess "tuialhthei cess" tia sawi chu hei hi a ni thei mai thei. Hemi atang hian Rs.15 vbc vel chu education, health leh social welfare sector atan hman tur niin sawrkarin a sawi. Mahse, project-wise engzatin nge, eng hmunah nge a kal tih chiang tak chu budget document-ah a lang lo. 


CAG (Comptroller and Auditor General) report 2024-25 chuan Road Maintenance Cess leh Social Infrastructure & Services Cess atangin Rs.26.50 vbc khawn a ni tih a sawi a. Mahse, report chuan heng cess sumte atan hian fund bik siam a la awm lo tih a tarlang. Chuvangin, Cess 2 atanga tax khawnkhawmsa sum hi designated fund-ah transfer a la ni lo tih a sawi bawk. Tun dinhmunah cess khawn khawm zat (revenue collected) hi public-ah chiang takin a awm. A tum (purpose) pawh chiang takin tarlan a ni. Project-wise expenditure statement eng kawng nge, eng hospital nge, eng school-ah nge cheng eng zat nge hman a nih chu public document-ah a lang chiang lo.


Tun dinhmunah Mizoram sawrkar chuan heng cess sumte (Road Maintenance Cess leh Social Infrastructure & Services Cess) a hman tawhna project-wise fact & figure kimchang chu mipuiah a tlangzarh lo tih a lang. Comptroller and Auditor General of India +1-a hmuh theihte chu: 3 September 2024 atang khan cess hi petrol leh diesel litre khatah Rs.2 theuhin a lut tan a, sawrkarin kum 2024-25 chhungin cess pakhat atan Rs.15 vbc vel a lut dawn tih a sawi. Sum hi "prescribed purposes only" atan hman tura tih a ni.


Budget 2025-26-ah Road Fund Board allocation chu Rs.40 vbc atangin Rs.55 crore-ah tihsan a ni. Mahse, hei hi cess atang chauh a ni tih chiang takin a sawi lo; road maintenance leh infrastructure atan allocation tih chauh a ni.


CAG audit report chuan cess atanga khawn sum atan fund bik siam leh transfer chungchangah hma lak a la tha lo tih a tarlang a. Project-wise, "heng road-ah Rs.x vbc" emaw, "heng hospital-ah Rs.x lakh" emaw tih chiang tak a tarlang lo. (Comptroller and Auditor General of India). Chuvangin, Rs.21.58 vbc emaw Rs.146.33 vbc emaw a hmuh tawh zawng zawng hi eng project atan nge hman a nih tawh? tih zawhna chhanna chiang tak chu public records-ah a awm rih lo. A hmuh theihna ber chu: Mizoram Finance Accounts (Detailed Demand for Grants) Appropriation Accounts-ah a lang mai thei. (Source:DIPR+1)


Engpawhnise, heng cess 2 atanga MTD-in tax a khawnkhawm tawh zawng zawng atang hian engzatnge hman ral a nih tawh? eng eng atan nge hman a nih? Ruahmanna ang ngeiin dik taka hman a ni em? Sawrkar intiamna ang leh ruahmanna ang ngeiin mipuiin kan chhawr tangkai em? tih hi langtlang Sawrkar tan chuan a rang lama pholan a hun ta e.

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