This is a nice watercolour by G D Arulraj the photo was sent to me by a gentleman in the USA. It was originally given to his grandparents in Laguna HIlls, California around 1962. They were artists and it is possible they knew Arul and this is how the obtained the painting.
It is a little unusual as it seems to show some industrial chimneys in the background spewing out some smoke. I have not seen one like this before. It shows a nice group of cattle with carts waiting outside of an office as if they are waiting for their next task. Thanks Tom for sending me the photo.