Current legal status not independently verified — Source: Pakistan Code (single official PDF, 2026-08-21). Whether this provision is still in force has not been independently verified.

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Plain-Language Summary

A general explanation to aid understanding. The official statutory text appears below.

This section defines the following terms used in The Cotton Cess Act, 1923: • the Committee — the 8[Pakistan Central Cotton Committee] constituted under this Act • cotton — raw cotton, whether baled or loose, which has been ginned; 9[ • Collector of Customs — an officer appointed as such under section 3 of the Customs Act, 1969 (IV of 1969) • mill — any place which is a factory as defined in section 2 of the 1[Factories Act, 1934], and in which cotton is converted into yarn or thread either for sale as such or for conversion into cotton goods 2[which includes all tissues and other articles (except yarn and thread) woven, knitted or otherwise manufactured, wholly or partly from cotton yarn]; 3* • prescribed — prescribed by rules made under this Act. 4* * * * * * * This is the official statutory text, shown as written — it is not a paraphrase or a legal opinion. Consult a verified lawyer to see how it applies to your specific situation.

2. Definitions. In this Act, unless there is anything repugnant in the subject or context,— (a) “Collector” means, in reference to cotton consumed in a mill in 5[Pakistan], the Collector of the district in which the mill is situated 6[or any other officer appointed by the 7[Federal Government] to perform the duties of a collector under this Act]; (b) “the Committee” means the 8[Pakistan Central Cotton Committee] constituted under this Act; (c) “cotton” means raw cotton, whether baled or loose, which has been ginned; 9[(d) “Collector of Customs” means an officer appointed as such under section 3 of the Customs Act, 1969 (IV of 1969); (dd) “Customs airport” and “customs-port” mean, respectively, a customs- air-port and customs port as defined in section 2 of the Customs Act, 1969 (IV of 1969);] 1For Statement of Objects and Reasons, see Gaz. of India, 1923, Pt. V, p. 59; and for Report of Joint Committee, see ibid, 1923, Pt. V, p. 97. This Act has been extended to the Leased Areas of Baluchistan, see the Leased Areas (Laws) Order, 1950 (G.G.O. 3 of 1950) ; and applied in the Federated Areas of Baluchistan, see Gazette of India, 1937, Pt. I, p. 1499. The Act has also been extended to the Baluchistan States Union, see the Baluchistan States Union (Federal Laws) (Extension) Order, 1953 (G.G.O. 4 of 1953), as amended. The Act has been and shall be deemed to have been brought into force in Gwadur with effect from the 8th September, 1958 by the Gwadur (Application of Central Laws) Ordinance, 1960 (37 of 1960), s. 2. 2 The words “in India” rep. by the Federal Laws (Revision and Declaration) Act, 1951 (26 of 1951), s. 3 and II Sch. 3 The word “Indian” omitted by A.O., 1949. 4 Subs. by the Central Laws (Statue Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for sub-section (2), as amended by A.O., 1937, A.O., 1949 and Act 26 of 1951. 5 Subs. by Ordinance 21 of 1960, s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for “the Provinces and the Capital of the Federation” which had been subs. by A.O., 1949, for “British India”. 6 Ins. by the Indian Cotton Cess (Amdt.) Act, 1924 (1 of 1924), s. 2. 7 Subs. by F.A.O., 1975, Art. 2 and Table, for “Central Government” which was previously amended by A.O., 1937, for “L.G.”. 8 Subs. by the Cotton Cess (Amdt.) Act, 1948 (30 of 1948), s. 2, for “Indian Central Cotton Committee” (with effect from the 11th January, 1949). 9 Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (27 of 1981), s. 3 and Sch., II, for clause (d). (e) “mill” means any place which is a factory as defined in section 2 of the 1[Factories Act, 1934], and in which cotton is converted into yarn or thread either for sale as such or for conversion into cotton goods 2[which includes all tissues and other articles (except yarn and thread) woven, knitted or otherwise manufactured, wholly or partly from cotton yarn]; 3* (f) “prescribed” means prescribed by rules made under this Act. 4* * * * * * *

Effective date: 1923-01-01

Version cotton-cess-act-1923~PK-FED~base · Source-traceable official reference. LawHub does not modify the official record.