Section 4(2) in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
(2)A person other than a resident of Tura Town who possesses agricultural land for permanent cultivation by plough shall be allowed to keep free of tax-(a)one pair of taxable plough bulls or buffaloes for every five bighas of agricultural land plus two pairs of bulls or bullocks extra and five milch cows;(b)one pair of taxable plough buffaloes for every seven bighas of agricultural land plus one pair of taxable buffaloes extra and three she-buffaloes.
