By Lalzahawma
Kawlkulh
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India danpui article 266-naah chuan, sum hnar chi hrang hrang atanga State sawrkarin sum a hmuh chu Consolidated Fund of the State-ah a tlingkhawm ang a, chu chu Public Account of the State a nih thu a inziak a. Sawrkar sum enkawlna kawnga kan dân hman pawimawh ber pakhat chu General Financial Rules 2017 (GFR) a ni a. GFR Rule 7 ah chuan, sawrkar hminga sum lût leh dawn reng reng chu ti khawtlai miah lovin sawrkar (Government account) ah chhûn luh tur, tih a ni. Tin, GFR Rule 9&10 ah chuan sawrkara lût tur pawisa te enfiah a, kim leh felfai taka Public Account a chhûn luh a nih theih nana hma lâk chu sawrkar Department tinte mawhphurhna a nih thu a inziak bawk.
State sawrkar sum hnar lian ber chu Central sawrkar atanga kan dawn thin (Devolution of Central Taxes & Duties leh Grants-in-aid from Central Government leh a dangte) hi a ni a. Hei hi a pung thur thur thei ngawt lo piah lamah, a then phei chu a hniam zawngin a kal mek a ni. Central sawrkar pawh hian mahni kea ding thei tura min beiseina nei chungin State sawrkar kutah mawhphurhna a pe lian tial tial ni te pawhin a lang tan a. Chuvangin, kan sum hnar, a khurpui ber a kangchat tial tial dawna a lan avang hian kan tih ve theiha lang, kan kutzâla tla ah hian thahnemngai taka hma kan lâk a hun ta hle mai.
Uar taka sawi ngai ta chu, kan thawh chhuah ve theih – State’s Own Tax Revenue leh State’s Non Tax Revenue tihpun dan tur hi a ni. Mipui phurrit siama chhiah tihpun lam chu sawrkar duh dan pawh a ni lova. A pawimawh ber ni-a lang chu, sawrkara lût tur chhûn luh kim loh, ‘sum kawngbo’ hi a ni. Chutiang sawrkar sum kawngbo chu beihpui thlâka kan sengkhâwm a ngai takzet a ni.
State’s Own Tax Revenue tih hnuaiah hian sum hnar chi hrang hrang, GST te, income tax leh corporation tax te, stamp & registration fee te, land revenue te, excise duty te, lirthei atanga chhiah, parking fee leh a dang eng emaw zât a awm a. Tin, State’s Non Tax Revenue tih hnuaiah hian sum hmuhna tur – State lottery te, tui leh êng man te, Court/election/ marriage fee & fines te, sawrkar building leh hmunhma luahman te, zirna ina admission fee leh thil dang eng emaw zât sum hnar a awm ve bawk a.
Hêng kan State bilin a tih theih sum hnar atangte hian sawrkarah a bo a bâng awm lova kan sengkhâwm a pawimawh takzet a ni. Chumi sengkhâwm chu Department tina thawk sawrkar hnathawkte mawhphurhna a ni. Chu chu, a hma lama sawi tawh angin, dânin min phût a, kan tih tur, duty pawimawh tak a ni. Hmalâk dan tur hi kimchang takin tawitea heta han tarlan sên a ni rih lova, tlem azawng sawi ta ila.
Receipt budget hi mi nawlpui hian kan ngaihven lo khawp mai a. Sawrkarin budget a pharh rual hian sum lâkluhna tura beisei, Department hrang hrang bituk a awm thin a. Sum thawk chhuak tura beisei (revenue earning) Department ni chiah lote pawh bituk a siamsak ve thin a. Entirnan, School Education leh H&TE Department te chu zirlai admission fees/fines atangin kum tina sum an hmuh tur zât beisei neiin receipt budget a bituk ve. Police lam thung chu traffic dan bawhchhia emaw hremna leh sum hnar dangte atanga lût khawm tur beiseiin receipt budget a bituk bawk. Revenue Department chu lei man chhiah lakhawm tura bitukna te, tin, Taxation Department chu GST leh chhiah dang khawn tur te in. Chutiang chuan, Department tin deuhthaw ah sum thawk chhuak tura beiseina bituk zât a awm deuh vek a ni. Hengte hi Department te hian an ngai pawimawh takzet em, tih leh, sum an khawn sâ te chu sawrkarah tih khawtlai leh bo-thlau awm lovin an chhûng lût hlawm em, tih hi enzui a ngai hle.
Tin, a nihna takah chuan, Receipt Budget siam a nih hian behchhan bulfûk tak neia chhût chhuah (assessment) a ni lem lovin a lang a, Department te pawh biak râwna han sawiho pawh a ni ngai vak lo. Department tinah, sengkhâwm that loh, sawrkara lût tur chhûn luh ni si lo sum kawngbo a awm nualin a la rinawm tlat! Sumdawngte hian sawrkara an bat GST pêk turte hi a kim biaiin an chhûng lût em, tih te. Department te’n mipui leh sumdawng emaw hnathawkte hnen atanga sum an khawn sa te chu bo-thlau awm lovin a dahna tur sawrkar sum bawmah an chhûng takzet em, tihte hi en fiah a va tul tak em!
Mipuite chuan thil kan leia kan chêt velna apiang deuhthawah chhiah (tax) kan chawi a ni ber a. Thil man tinah tax bilh tel sa deuh vek a nih avangin, thil kan leiin chhiah kan chawi zel a ni. Sumdawngte hian an pocket atangin chhiah an pe a ni hauh lo va; an thil hralhna man an dawn ruala mipuite’n ‘thil kan leina man kan pêka bet tel sa chhiah kan pêk tel’ kha sawrkarah an chhunglût tihna mai a ni.
Kan han sawi tâk, State sawrkarin sum a thawh chhuah ve theih kan han tihte zawng zawng hi mipui atanga dawn, kan pêk khâwm mai a ni. Chutiang taka mipui pêk tlingkhawm chu a bo a bâng awm lo leh, ti khawtlai hauh lova sawrkar (public account) a a luh ngei hi a ngai a ni. Sawrkara lût tura lang, dah luh si loh hi fîr takin han endik ila chuan, awmzia a nei ngeiin a rinawm. Kil hrang hrang atanga sum a lo luh ve bek bek chuan kar lovah vaibelchhia a tling thuai dawn asin. Mawlmang taka pakla hisapa han ngaihtuah mai pawh hian, sawrkar sum kawngbo hi a tam dawn lutuk tih a lang reng mai, a tlem hauh lovang!
Entirna hnaivai tak nen han sawi zui zel ta ila.
1-na: Sawrkar suma sak leh enkawl chhunzawm building emaw playground leh hall emaw chu pawl leh mimal kan hman/luah hawhtir chuan a man an chawi a, chutiang sum (rents/fees/charges) chu sawrkarah chhûn luh tur a ni (chutiang hmunhma chu sawrkar ta (property) a nih miau avangin).
2-na: Department-in sawrkar pawisain thil a siam chhuakin man neiin a hralh a, chu an hralhna sum chu sawrkara lût tur a ni.
3-na: Sawrkar department hnuaia eng office pawhin sum an hmuh theih nana fees/fines/charges hmanga sum an dawn (receipt) reng reng chu, a hranpa a hman nghâl phalna sawrkarin a pe a nih loh chuan, sawrkarah chhun luh vek tur a ni tawp mai.
Sawrkar hriatpuina leh phalna tel lova sum lo khawn ve ngawt chu dan kalh a ni. Sawrkar sikulah hian High School zirlai pakhatah Rs.80 zêl leh Higher Secondary School ah zirlai pakhat ah Rs.100 zêl chu sawrkarah admission fee atan chhûn luh tur, tih zawng dan a awm. A bâk fee dang an lâk zawng zawng hi sawrkar hriatpuina leh official taka phalna a la awm hauh lo. Hetiang thil hi entirna hnaivai awlsam tak, sawrkar hminga sum khawn, sawrkarin a hriatpui leh pawmpui chiah loh, ‘unaccounted public money’ chu a ni. Entirna dang pawh Department thenkhatah a awm nual ang chu.
A tihfel dan tur chu hetiang deuh hian rawtna han siam ta law law ila:
# Hotute hian hetiang lam thiam leh vei mi ruat sela; rang takin hun khawhral lo taka zirchian ni phawt ta se.
# Department tin hi uluk takin a mal malin enchian ni vek se. Tun aia sum an thawhchhuah a pun theih dan tur leh, mipui phurrit siam belh lutuk lova sawrkara sum an sengkhâwm theih dan tur kawng zawnpui ni ta se.
# Revenue receipt sum, sawrkara Department ten an chhun luh dan hi enchian that nise. A luhna tur Head of Accounts dikah a lût em, tih leh, chu chu engtin nge enzui/enkawl a lo nih zêl dan te pawh enfel ni se. Hmuhchhuah dan azirin ruahmanna felfai tak siam ni se.
Tlipna:
Sawrkar hmunhma leh bungrua (property & resources) leh sawrkar hnathawkte thä hmang vek chung si-a sawrkar hnathawkte’n chêt kan lâkna kawng hrang hranga sum (leh resources) lo lût, a neitu sawrkar hnena chhung lût lova kawngbo te chu chhui chhuah vat leh sengkhawm thuai thuai a hun ta e. Tun tumah chuan sum hnar hmuhna lam tihpun dan tur chiah kan sawi lang rih a, a hmanna lam tih felfai dan tur chu sawi lan sên a ni rih lo ve.