Section 12 in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
12. Tax payable in first liability of tax.
- When any person procures any taxable cattle after the assessment for the financial year and the tax on such cattle becomes payable for the first time, the tax payable shall be one-twelfth of the approximate annual tax for each calendar month in respect of which the tax has become payable.
