The Cotton Cess Act, 1923

Current legal status not independently verified. Source: Pakistan Code (single official PDF, 2026-08-21). The text below is the official Pakistan Code text as retrieved; whether it is still in force, or has since been amended or repealed, has not been independently checked.

WHEREAS it is expedient to provide for the creation of a fund to be expended by a Committee specially constituted in this behalf for the improvement and development of the growing, marketing and manufacture of cotton 2* * It is hereby enacted as follows:―

• Section 1: Short title and extent
• Section 2: Definitions. In this Act, unless there is anything repugnant in the subject or context,
• Section 3: Imposition of Cotton Cess
• Section 4: Constitution of Pakistan Central Cotton Committee
• Section 5: [Incorporation of the Committee.] Omitted by the Cotton Cess (Amendment) Act, 1948
• Section 6: Delivery of monthly returns
• Section 7: Collection of cess by Collector
• Section 8: Collection of cess on exported cotton
• Section 9: Finality of assessment and recovery of unpaid cess
• Section 10: Power to inspect mills and take copies of records and accounts
• Section 11: Information acquired to be confidential
• Section 12: Application of proceeds of cess
• Section 12A: [Payment to Government of Burma.] Omitted by the Cotton Cess (Amendment) Act,
• Section 13: Validation. No Act done or proceeding taken under this Act shall be questioned on the
• Section 14: Dissolution of Committee. The 2[Federal Government] may, by notification in the
• Section 15: Power of the Federal Government to make rules
• Section 16: Power of the Committee to make rules. The Committee may, with the previous
• Section 17: Publications of rules. All rules made under section 15 or section 16 shall be published in