Section 7(1) in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
(1)(a)In the Lasker areas the Secretary of the Village Council shall personally make physical verification of the cattle return of the areas and after testifying the correctness of the returns, forward them to the Superintendent of Taxes or any other officer of the District Council authorised or appointed by the Executive Committee to receive such returns.(b)In non-Laskar areas the Lot Mandal of the area shall personally make physical verification of cattle returns of his lot and after testifying the correctness of the returns, forward them to the Superintendent of Taxes or any other officer of the District Council authorised or appointed by the executive committee to receive such returns.(c)It shall be the duty of the cattle owners or possessors to collect their cattle and produce them before the Secretary of the Village Council or the Lot Mandals, as the case may be, or any other officer or employer of the District Council mentioned in sub-section (2) of this section on the date and time as may be communicated to them either orally or in writing for physical verification of cattle return. The cattle owners or possessors shall also extend all other facilities as may be required for proper and correct physical verification of cattle return.
