TRIBAL AREA KAN NI TAWH LO

Dân hi a hmanna tur thu leh hlâ (facts) azirin sawi danglam theih tak a ni. Sawi danglam viau mah ila, Dân a danglam ta ni lovin, kan hre fuh lo a ni zawk fo thei. 

M.P. Board of Revenue (Tribunal) a ka thawh laiin, State Taxation pawh kan khawih tel a. M.P. Entry Tax Act, 1976 chuan “incidental goods” a tihte chu entry tax chawina tur atan a bituk a. Section 2(bb) in “incidental goods” tih chu hetiang hian a hrilhfiah- “ ‘incidental goods’ means goods other than raw material and packing material for the use by a dealer in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power,” tiin. 

“for use by a dealer in the manufacture or processing of goods” tih hmang hian Taxation Department chuan factory building leh khaw din nana hman tur bricks te, cement te, thir te, machines te, rawng etc. te chu chhiah (tax) lak nan an hmang a. Factory neitute chuan tax an chawi tam thei khawp mai a. Second appeal a ka hnen a rawn thlen chuan- “use in the manufacture” tih hian “hman ral” (consumption) a kawk a, chutianga hmanral te chu oil te, power (electric) te ang hi an ni a; machine te, building sakna bungrua brick te, thir te, rora te, balu te hi “use in the manufacture” tiha a tel ve loh avangin tax theih a ni lo, tiin thutlûkna ka siam a. High Court-ah sorkar a zualko a, High Court chuan ka thutlûkna chu a lo nemnghet a. Chu chuan M.P. ah industries lama hmasawnna nasa tak a siam. Dân dik hman hi ram leh mipui tan a hlu thei hle a ni. 

25&26 August, 2019 a chhuak Vanglaini-ah khan Lala Khawbungin “TRIBAL AREA KAN NI RENG” tih thupuia hmangin, beh­chhana a hman te chu- “Mizoram hi a tir chuan Sixth Schedule a mi min hman tir a, khatih lai aṭang khan ‘Tribal area’ kan ni. Hemi area vek hi N.E. Reorganisation Act, 1971 dung zuiin Union Territory-ah min dah. The State of Mizoram Act, 1986 khan State-ah min dah. He Act pahnihah hian Tribal Area kan nihna kha engmah a sawi leh tih danglam a awm lo. Indian Constitution-ah U.T. or State an nihin Tribal Area tih bo a ni ang tih a awm bawk hek lo. 

Dân/ order te hi paih (repeal) a nih hma chuan a ngai reng a ni. Chuvangin, Tribal area kan nihna hi a la pangngai reng a, … Dân/ order in, ni tawh lo a tihna pawh awm si loin, “Kan ni tawh lo,” lo tih fo hi a dik ber ang em? ‘Tribal area’ hrilhfiahna awm chhuna ka hriat, Central Act, India ram pum puiina tun thlenga a la hman te chu - The Code of Civil Procedure Code 1908 (C.P.C) leh the Code of Criminal Procedure Code 1973 (Cr.P.C. te hi an ni. Section 1 of C.P.C chuan “He dan hi India pumpui, Jamu & Kashmir, Nagaland, leh Tribal area tih lohah hman tur a ni” a ti a. Tribal area tih hrilhfiahnaah chuan “Assam ram chhung 21st January, 1972 hmaa Sixth Schedule lo hmanna paragraph 20 a mi kha an ni” tih a ni. Hemi dungzui hian tuna Mizoram hi Tribal area a ni. Hetiang bawk hian Cr.P.C. ah pawh a inziak. Vawiin thleng hian Tribal area kan la ni reng,” tih hi behchhana a hman te an ni. Dân hrang hranga Tribal area hrilhfiahna a tarlan te hi Dânah a awm ngei a, mah se Mizoram hi Tribal area kan la ni reng tihna chhan tur a tling em? tih hi ngaihtuah tham a ni. 

Scheduled areas leh Tribal areas te hi Indian Constitution, Article 244 hmanga siam an ni. Chi hnih a awm a - phai (N.E. areas pawn) a Tribal Areas te hi Article 244(1) in Fifth Schedule a awm turin a bituk a. Assam, Meghalaya, Tripura leh Mizorama tribal areas te hi Article 244(2) in Sixth Schedule a awm turin a bituk. Article 244(2) in eng tiang chiahin nge a bituk tih hi chian a ngaiin a lang. 26.1.1950 aṭanga Indian Constitution hman tirh khan, Article 244(2) chuan- “(2) The provisions of the Sixth Schedule shall apply to the administration of the tribal areas in the State of Assam” a ti. Khatih lai khan Assam State-a district pakhatah kan awm. Chuvangin, Sixth Schedule a paragraph 20. Tribal bithliahna, TABLE, PART A a Tribal areas zingah “Lushai Hills District” dah a ni. Tichuan, tribal area-ah kan awm. 

Article 244(2) in “The provisions of the Sixth Schedule shall apply to the administration of the tribal areas in the State of Assam” a ti si a, Assam-a kan awm loh aṭang khan “tribal area” kan ni lo mai dawn a ni lawm ni? Ni kher lo ve, Dân remruat ang zelin kan awm zawk ang. Dân remruatna chu engnge ni? Pu Lala Khawbung ziah angin, hemi (Lushai Hills District) area vek hi N.E. Reorganisation Act, 1971 dung zuiin Union Territory-ah min dah a. N.E. Reorganisation Act, 1971 hmang hian Sixth Schedule chu tidanglamin, “….tribal areas in the State of Assam” tih chu “the States of Assam and Meghalaya and in the Union Territory of Mizoram” tia thlâk a ni ta a. Chumi zûlzui chuan Sixth Schedule a paragraph 20 - Tribal Areas a TABLE, PART III ah “The Mizo District” tih niin, Assam state-ah awm tawh lo mah ila, tribal area-ah kan awm zui zel a. 

U.T. kan nih theih nana Parliament Dân siam- “The Government of Union Territories (Amendment) Act, 1971 chuan Sixth Schedule tidanglamin, Notification No.G.S.R.75(E), dt. 15.2.1972 chhuahin President-in Sixth Schedule a, Paragraph 20 a, Tribal Areas a, TABLE PART III a, “The Mizo District” tih chu a paih ta daih mai a. President berin Tribal areas list aṭanga min thai bo ber chuan, engtin nge “tribal area kan ni reng” kan tih theih ang? 

“The Government of Union Territories (Amendment) Act, 1971” hmang hian “tribal area” aṭangin min paih bo chauh ni lovin, “Mizo District Council” pawh ṭhiat tura bituk a ni. Chutiang chuan, “The Mizoram District Councils (Miscellaneous Provisions) Order, 1972” hmanga Notification No. LJD.8/72/53, dt. 29.4.1972 chhuahin, Sixth Schedule a, Paragraph 20 a, Tribal Areas a, TABLE PART III chu tidanglamin, Mizorama heng areas te chauh hi tribal areas atan dah an ni ta:- “1. The Chakma District. 2. The Lakher District. 3. The Pawi District.” Tichuan, 29.4.1972 aṭang khan Sixth Schedule-a “Tribal Areas” ah Mizoram chu a tel ta lo. Indian Constitution-in Tribal Area aṭanga min lâk bo hnu pawha “Tribal area kan ni reng” tih hi chu Dân nen inmilin a lang lo. 

Pu Lala Khawbung khan The Code of Civil Procedure Code 1908 (C.P.C) leh the Code of Criminal Procedure Code 1973 tlawhchhanin, Section 1 of C.P.C chuan “He dan hi India pumpui, Jamu & Kashmir, Nagaland, leh Tribal area tihlohah hman tur a ni” a ti, a ti a. A dik e. Mahse, C.P.C. leh Cr.P.C. te hi “Tribal area ni lo a hman tur a ni” tih hian “Mizoram hi Tribal area kan la ni” tih a kâwk lem lo. Pu Lala Khawbung vêk hian “Tribal area tih hrilhfiahnaah chuan “Assam ram chhung 21st January, 1972 hmaa Sixth Schedule lo hmanna paragraph 20 a mi kha an ni” tih a tar lang a, a dik. Chumi awmzia chu:- 21.1.1972 hmaa Sixth Schedule lo hmanna Paragraph 20 a Assam State a tribal areas te ah khan C.P.C., Cr.P.C. te hi hman tur a ni lo, a ti mai zawk a ni. Khang tribal areas te kha “tribal areas” an ni chhunzawm zel ang tihna a ni lo. Hriat fuh loh tlem awmin a lang. 

Chutiang bawkin, Income Tax Act, 1962 a Section 10(26) chuan Sixth Schedule, Paragraph 20, Tribal Areas, Part I leh II a cheng tribal te leh Assam Governor in Notification No.TAD/R/35/50/109, dt. 23.2.1951 a a bituk area chhunga chengte chuan Income Tax Act, 1962 hmangin ‘income’ an nei lo ang, tiin Income Tax min âwl a; mah se he Notification hi Tribal Area bitukna a ni lo. 

Tichuan, “The Government of Union Territories (Amendment) Act, 1971” hmangin “tribal area” aṭangin min paih bo tura tih kan ni chauh ni lovin, The Mizoram District Councils (Miscellaneous Provisions) Order, 1972” hmanga Notification No. LJD.8/72/53, dt. 29.4.1972 chhuahin, Sixth Schedule a, paragraph 20 a, Tribal areas a, TABLE PART III chu tidanglamin, Mizorama tribal areas aṭanga min paih bo tawh avangin, tribal chu ni mah ila, Mizoram hi, ADC area tih loh chu, ‘tribal area’ a ni tawh lo ve.