Written by
- C. Lalṭhazuala
Vengthlang, Champhai

Sorkar Sum Lakluh Belhna Atan Electric Hman Man Aṭangin Tax

“Electric hman man aṭangin chhiah te chu kan pe sa reng a ni lo’m ni?” kan ti a nih pawhin a dikna lai a awm tho a; ‘revenue’ tih ṭawngkam hi ‘chhiah’ ti chauha kan hmang a nih chuan. Chhiahah hian tax revenue leh non-tax revenue te an awm a. Mipuiin sorkara non-tax revenue kan chhun luh hi chu sorkarin eng thil emaw min pek/tihsak man a ni tlangpui a; entirnan- thil dilna form man, tui bill, electric bill adt. Tax revenue ve thung hi chu a hranpaa thil min tihsak vang ni lem lo, sorkar a kal theihna tura khua leh tui ten kan pek ve hrim hrim hi a ni a; entirnan- GST, road tax adt. Hetianga kan hrilhfiah tawh hnu hi chuan electric chhit man kan pek hi chu non-tax revenue zawk a ni tih kan hrethiam tawh mai awm e. Chuvang chuan, electric chhit man aṭanga chhiah (tax) lak ve tawh hi rawt ka ni.

“Tunah pawh kan bill a sang tawh sa a nia, tax kan lak belh phei chuan kan tlin lo ang,” ti kan awm leh ṭeuh dawn a. Lo lungngai lo i la; tuna ka rawn rawt tur hi chu mi harsa zawkte nghawng pha ve lo tur a ni dawn a. Chhiah lakna thuvawn (Canons of Taxation) zinga a hmasa ber Canon of Equality/Ability hmangin pek tura tih a nih chuan, mi harsa leh sum lakluh tlem deuh zawkten an pek a ngai lo ang a, a hmang nasa leh sum ngah deuhten an pe deuh ber dawn a ni.

Danpui lamin eng nge a ziah?

Chhiah lak a nih dawnin India Danpui (Constitution) lam kan en hmasak a ngai a. Chutah chuan state te tana chhiah lak theihna tura chuangte (State List) kan en a ngai ṭhin. Mi ṭhenkhat chuan Mizoram pual liau liauva income tax lakte an rawt leh mai ṭhin a. Danpui lamah state-te tana chutiang tih phalna a chuang lo a. Income tax hi chu Central Sorkar lak tur liau liau (Union List) a ni. Income tax ang deuh hlek tal pawh ni se tuna lak mek professions tax bak hi chu state-te chanpual tur hetiang lam hawiah chuan a awm lo niin a lang. Hei lah hi mi pakhat pek theih sang ber atan Parliament-in Rs. 2,500 bak a remti bawk si lo. Chuvang chuan, Danpui lamin min phalsak aṭangin kan state chanpual tur sum hi kan mamawh belh hle mai.

Phalsak kan nih zinga mi agriculture income aṭanga chhiah lak lamte han hawi dawn i la, lakna tham khawp kan neih vak loh bakah, kan kut hnawhthawktute zingah lak ngamna khawp kan nei viau rih bawk si lo. A hlawk ber pawl zu chhiah te lah chu a zu avangin kan hnawl a ngai bawk si. Ran vulh aṭangin chhiah hlawk tham tur a awm lo bawk a. Ran vulhtu zingah chhiah han laksak tham an la awm viau lo bawk si. State changkang zawkte anga kawngpui ṭha bika an lak ṭhin ‘toll’ han lakna tur state highway ṭha bik emaw kan la nei hek lo.

Chuvangin, Danpuiin min phalsak zinga tax lakna hnar ziaawm tak pakhat ni thei, electric thahrui hman man aṭanga tax lak lam hi hawi a hun ve tawhin a lang a ni. Chu chu State List Entry No. 53-naah a chuang kalh nghe nghe.

Eng vangin nge tax lak a ṭul?

Tun hnai kum 3 chhungin (2020-21, 2021-22, 2022-23) Mizoram hian power leina atan liau liau Rs. Vbch 1435.39 kan hman laiin Rs. Vbch 1240.89 chauh electric bill aṭangin kan hmu let a (RTI chhanna). Hemi pahnih inkarah ringawt pawh hian Rs. Vbch 194.50 kan chawi belh tihna a ni. “Keini chuan bill kan pe ṭha a, Sorkarin a leinaah bill a pe ṭha lo a lawm,” te hi kan han ti ve ngawt ṭhin tak na a, kan ina electric thahrui a rawn thlen theihna tur atana Sorkarin a senso zat hi kan pe pha mawlh lo a; chuvang chuan a chawi belh nasa ṭhin zawk a ni. Kan electric bill hnung lam kan en chuan Full Cost tariff tih leh Subsidized tariff tih kan hmu thei ang a. Full Cost tariff hi Sorkarin a chawi belh lohna tura kan chawi zat tur dik tak a ni a, Subsidized tariff hi Sorkarin min chawi ṭhensak (subsidized) hnua kan chawi ve zat a ni a. Chutiang zat chauh chu kan pe ve ṭhin a lo ni a. Bill pe kim vek mah i la, Sorkarin min tum belhsak tur sum kha a neih loh lai a nih chuan power a leina bill kha a ba ve ta ṭhin a ni. Power leina piah lamah thawktute hlawh leh khawl leh hmanraw dang atana insenna kan la sawi tel lo mah mah.

Hlep chu sawi loh, hetianga kan power leina man pawh kan hmuh let loh vang hian Sorkarin sum tam tak a seng ṭhin a. Power kan leina leh kan ina a rawn thlenna senso aṭanga kan chawi ve tur aṭangin Sorkarin min tum ṭhensak (subsidized) pawh hi tam tham tak mai a ni a. Tun hnai kum 3 chhung khan power subsidy atan hian Rs. Vbch 352.85 zet Sorkarin a seng a ni. Electric kan hman nasat poh leh Sorkar insenna kan titam ting mai dawn tih hi a lang reng mai a. Hmasawnna hnathawhna tur sum tam tak chu electric chhit man subsidy atan a kal zel dawn tihna a ni. Chutiang a nih vang chuan electric chhit man aṭang hian sum kan hmuh let belh a ngai hle mai a. Bill tariff han tihsan ringawt lah chuan mi harsa zawkte a nghawng tel ve zel si a. Chuvang chuan, tax lak hi a kawng pawimawh tak pakhat a nih phah ta a ni.

Tuten nge pe ang?

A tir lama ka sawi tawh angin mi nawlpui pektir chi a ni rih lo ang a. Tlema khawsak nuamsa deuh zawkten an pek turin kan duan a ngai dawn a ni. Kan electric hman tam lam aṭangin chu chu chhut a ngai ang a. Chhungkaw harsa na na na chuan electric hmanna bungrua an nei tlem ang a, an hmang tlem turah a ngaih theih ang a. A bill tam chin chu chhungkaw harsa tak an ni lo turah a ngaih theih a ni. Entirnan, thla khata unit 200 chin chung lam hmangte hnen aṭangin electric hman man aṭanga tax hi lak ni ta se, unit 200 hnuai lam hmang zawngte kha chuan tax chawi ve lovin an hman man pangngai chauh kha an la pe reng dawn a ni. Tax pe phate tan pawh unit 200 chin chung lam an hman aṭang chauh khan an tax pek tur chhutsak ni se, unit 200 hnuai lam aṭang kha chuan an chawi bik lo thei ang.

Eng tin nge kan pek ang?

He tax lakna hi a dan hmingah chuan eng pawh lo hmang ta i la (tax/duty/cess/surcharge), tax petuten hun leh tha seng hranpa lova an pek theih dan tu te, thu awih loten an awl ruk theih loh dan tur te, lak khawm a awlsam dan ber tur te ngaihtuah tel a ngai ang a. Chumi tur chuan tuna electric bill kan pek ruala pek tel nghal mai theih (pek tel ngei ngei ngai) turin a duan theih ang. A enkawltu tur atan pawh department hranpa din emaw, thawktu thar lak emaw a ngai lo thei dawn a ni. Chutiang a lo nih chuan Canons of Taxation-a a pathumna, Canon of Convenience leh a palina, Canon of Economy te a lo zawm leh chiah bawk ang. Senso belh tur chu software thar man a ni deuh hial mai awm e a. Kan sawi uar lutuk a ni em lo ang chu maw.

State dangte dinhmun eng nge?

India rama state 28 leh NCT Delhi te zingah hian electric aṭanga tax la lo chu state panga- Mizoram, Arunachal, Manipur, Sikkim leh Nagaland te chauh kan ni a. State zinga puih ngai ber berten kan la lo zawk tlat mai hi a mak angreng viau a. Kan retheih vangin kan la lo ti dawn i la, khawsak ziaawm tak tak, electric aṭanga tax pe thei kan tam ve viau tawh bawk si.

Electric aṭanga tax pe state zingah hian a ṭhen chuan an electric bill chawi zat aṭanga a percentage zawngin an chawi laiin (e.g. Tripura, 5% on domestic consumption) state ṭhenkhat chuan unit hman zat azirin an chawi ve thung a (e.g. Meghalaya, 5 paisa/unit or KWh on domestic consumption). State ṭhenkhatin domestic leh thil dang atana hmanna rate, e.g. commercial consumption te an hrut rual vek laiin a ṭhen chuan rate hrang an bithliah a; sumdawnna lam hawia hman a nih chuan a rate an tisang thung a ni (e.g. industry, dawr).

Mimal ina (domestic) hman atana rate tisang pawl chu Maharashtra (16%) leh Rajasthan (40P/KWh) te an nih laiin a titlawm pawl chu Himachal Pradesh (3%) leh Meghalaya (5P/KWh) te an ni. A inthlau ve hlawm khawp mai. Anni state hovah hi chuan unit 200 hnuai lam chawi loh tia ka han rawt chhin ang hi a awm ve chiah lovin a lang a. An vaiin an chawi niin a lang.

Kan hnemhnanpui ang em?

He tax hi han la chhin ta i la chuan a tirah chuan kan khawn tam nghal viau lo maithei. Amaherawhchu, ‘tui mal far te te, ṭiau vut hrang awm khawm, tuipui lian a thlenin ram nuam a lo awm’ tih kan sawi fo ang deuh hian, chhiah kan hmuh theihna kawng hrang hrang hi a mal mal chuan hlawk tham viau hlawm lo mah se, a tlin khawm hian awmze nei tham a lo ni ve ṭhin a. Tuna Central Sorkar aṭanga fund kan dawnna scheme tam tak hi Central nena kan intum sem danah 90:10 a nih deuh vek avang hian Mizoram hian kan lo tum ve tur sum kan mamawh em em mai a. Kum khatah Rs. Vbch 1 chauh pawh he electric aṭanga tax-ah hian lo hmu ta i la, Central fund kan lo do let vena tur Rs. Vbch 1 kan neih belh vangin Central aṭangin Rs. Vbch 9 dang a rawn kal thei tihna a lo ni ta a. Rs. Vbch 10 kan thawh chhuah leh Rs. Vbch 90 dang a lo kal belh thei dawn tihna a nih chu. Chu chu keini ang state te tan chuan hnemhnanpui tham tak a ni.

Delhi in electric hman man an free thei bik si a?

Arvind Kejriwal-a intiamna anga Delhi AAP Sorkarin unit 200 hnuai lam hmangte tana electric hman man a free hi a lar fu mai a. Power leh thil dang subsidy atana an sum senso hi an sorkar hlim 2015-16 leh term tawp lam 2019-20 inkarah khan 92.38% zetin a pung hman reng a ni. An intiamna a ni bawk nen, a chhawrtute tan chuan manhla tak a ni. A chawr ṭangkaitute chungchanga research an neih leh pawh ngaihnawm tham a ni. Chutih lai chuan, power subsidy atana an budget-a sum an dah hi a tam ve tial tial a. Kum 2023-24 hian Rs. Vbch 3,250 lawih mai an dah leh a. Chu chauh pawh chu Mizoram budget hmun 4-a ṭhena hmun 1 dawn a ni. Tun sorkar kuma an budget pumpui (Rs. Vbch 78,800) aṭangin 4.12% vel a ni thung. Mahse, anni ang, an budget pumpui aṭanga an state chhung bika tax an lak khawm, state’s own tax revenue/SOTR (Rs. Vbch 53,565) hmang ringawta 68% vel thawk chhuak thei tan chuan thil tih theih a la ni zel a. Keini state, kan budget (Rs. Vbch 14,209; BE 2023-24)) aṭanga SOTR 7.63% (Rs. Vbch 1084.30) chauh nei pha tan chuan sawi sawi ve ngam pawh a ni chiah lo zawk. Kan hmuh belh a ngai mah zawk a ni; mi harsa zawkte nghawng si lovin.

Mizoramah hian dinhmun inthlau tak tak kan khawsa ve tawh a. Khawsak ziaawm zawkte hnen aṭanga sorkara sum luhna tur hi Danpuiin min phalsak chin aṭangin kan zawn nasat a ngai telh telh dawn a. Sorkar aṭang hian kan ngaihtuah chian fo lem loh thil tam tak kan dawng a. Sorkar tana kan pek let ve erawh a beitham leh em em si. Kohhran tana tam tak tak kan pek te lah ram development atana hman theih a ni leh si lo. Kaisara hnena kan pek (Luka 20:25) hi a tlem lu deuh chu a ni e.

Aw le, MLA inthlanpui vote chhiar hmain, tute nge sorkar tur a la hriat hmain heti hian rawtna ka han siam ve chhin a ni a. Sorkar siamtuten a ṭul an tih chuan an bawhzui thei ang a. Kan mamawh rih lo nia an hriat chuan menah an thlak zui mai ang a. Tute pawi mah kan sawi em lo ang chu maw.

- C. Lalṭhazuala, Vengthlang, Champhai