<P> The Punjab Prohibition of Cow Slaughter Act, 1955 applies to Haryana, Himachal Pradesh and Punjab . Therefore, the law governing the slaughter of cattle in Himachal Pradesh is the same as that in Punjab and Haryana . However, Himachal and Punjab have lighter penalties for violating the law than Haryana . </P> <P> Slaughter of cow (includes bull, bullock, ox, heifer or calf), and its progeny, is totally prohibited . The export of cattle for slaughter and the sale of beef are both prohibited . Anyone violating the law can be punished with imprisonment up to a maximum of 2 years or fine up to ₹ 1,000 or both . The law places the burden of proof on the accused . The crime is treated as a cognizable and non-bailable offence . </P> <P> The Ranbir Penal Code, 1932 governs the slaughter of cattle in Jammu and Kashmir . Voluntary slaughter of any bovine animal such as ox, bull, cow or calf shall be punished with imprisonment of either description which may extend to 10 years and shall also be liable to fine . The fine may extend to 5 times the price of the animals slaughtered as determined by the court . Possession of the flesh of slaughtered animals is also an offence punishable with imprisonment up to 1 year and fine up to ₹ 500 . </P> <P> The Bihar Preservation and Improvement of Animals Act, 1955 governs the slaughter of cattle in the state . Slaughter of cow and calf is totally prohibited . Slaughter of bulls or bullocks of over 15 years of age or permanently incapacitated for work or breeding due to injury, deformity or any incurable disease is permitted . The law also bans the export of cows, calves, bulls and bullocks from Jharkhand for any purpose . The law defines a bull as "an uncastrated male of above 3 years", a bullock as "castrated male of above 3 years", a calf as "male or female below 3 years" and a cow as "female above 3 years". </P>

Which state is the largest exporter of beef in india