Section 4 in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
4. Exemption of tax.
- Exemptions of tax in respect of cows, bulls, bullocks and buffaloes shall be allowed as per provisions of the following sub-sections.(1)(a)taxable cows, bulls, and bullocks taken together up to tire maximum of ten heads;(b)taxable cows, bulls, bullocks and buffaloes taken together in case of mixed rearing up to the maximum of eight heads.(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.(3)(i)A person who is a resident of the Tura Town shall be allowed to keep free of tax two milch cows.(b)A person who is a resident of the Tura Town and possesses agricultural land for permanent cultivation by plough shall be allowed to keep plough cattle free as per provision of sub-section (2) of this section.
