Section 9 in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
9. Refund of tax.
- On proof being given to the satisfaction of the assessing authority that any cattle for which tax has been paid for any financial year, has died or is disposed of during the course of such year, the assessing authority may order a refund of so much of the taxes at the rate equal to one-twelfth of the annual rate of tax for every calendar, month of the remaining period of the financial year; but no refund shall be allowed unless notice be given to the assessing authority within 30 days of the time when such cattle died or ceased to be kept by the assess or disposed of.
