Section 5(1) in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
(1)It shall be the duty of the Nokma or Gaonbura to furnish the names of persons of his village who own or possess cattle to the Secretary of the Village Council or the Lot Mandal of the area. The information should be furnished within April every year. The Secretary after receipt of such information direct the cattle owners on possessors to submit cattle return in the prescribed form.
