Section 5(2) in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
(2)It shall also be the duty of Nokmas and Gaonburas to furnish the name of persons of his village who procure the taxable cattle after the assessment of the cattle tax is completed for the financial year to the Secretary of the Village Council or the Lot Mandal of the area within fifteen days of procurement of the cattle. The Secretary of the Village Council or Lot Mandal, as the case may be, shall immediately after receipt of such information, direct the cattle owner or possessor to submit the supplementary cattle return in the prescribed form.
