Section 5 in The Garo Hills Autonomous District Cattle Taxation Regulation, 1966
5. Duties of Nokmas and Gaonburas.
(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.(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.
