Section 2 in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
2. Definitions.
(1)In this Regulation unless there is anything repugnant in the subject of context-(a)"Agricultural land" means any land used for regular cultivation of paddy and other crops;(b)"Cattle" includes buffaloes, cows, bulls, bullocks, horses, mares, ponies, asses, mules and elephants other than wild elephants;(c)"Chief Executive Member" means the Chief Executive Member of the Garo Hills District Council;(d)"District" means the Garo Hills Autonomous District;(e)"District Council" means the Garo Hills District Council;(f)"Executive Committee" means the Executive Committee of the Garo Hills District Council;(g)"Financial Year" means the period beginning from the 1st April of one year and ending on 31st March of the following year;(h)"Gaonburas" means the Gaonburas appointed as such by the Garo Hills District Council under the Assam Land and Revenue Regulation, 1886;(i)"Nokma" means-(a)a person who is appointed custodian of any Akhing and collectively held by a clan and recognised as such by the District Council and it includes village headmen recognised as such by the District Council;(b)any person other than a custodian of any Akhing land but functions as an elder and representative of his village and recognised by the District Council to be the mouthpiece of the people amongst whom he lives and their leader in carrying out works for the common benefit;(j)"prescribed" means prescribed by this Act;(k)"professional grazer" means any person who keeps or grazes cattle in the unclassed forests under the District Council in consideration of payment by the owner of the cattle or for purposes of trade;(l)"Superintendent of Taxes" means the Superintendent of Taxes of the Garo Hills District.(2)Notwithstanding anything contrary in any other law for the time being in force or in any judgment, decree or order of any Court, all taxes imposed, assessed, or collected or purporting to have been imposed, assessed or collected during the period from the 1st July, 1965 to the 4th March, 1966, on cattle shall for all proposes be deemed to be and to have always been validly imposed, assessed or collected in accordance with law, as if under the provisions of the Garo Hills Autonomous District (Cattle Taxation) Regulation, 1966 and all notifications, orders issued or made thereunder in so far as such provisions relate to the imposition assessment or correction of such taxes have been included in and formed part of this section and this section had been in force at all material times which such tax was imposed, assessed or collected; and accordingly-(i)no suit or other proceedings shall be maintained or continued in any Court or the refund of any taxes so paid; and(ii)no Court shall enforce any decree or order directing the refund of any tax so paid.
