Section 8: Collection of cess on exported cotton — Cotton Cess Act, 1923

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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1[8. Collection of cess on exported cotton. —(1) In respect of cotton exported by air, land or sea, cess shall be assessed and levied by the Collector of Customs at the customs-airport or customs- port of export, and, subject to the provisions of this Act and of any rules made thereunder, shall, for all or any of the purposes of the Customs Act, 1969, (IV of 1969) be deemed to be a duty of customs. (2) The Central Board of Revenue constituted under the Central Board of Revenue Act, 1924, (IV of 1924) may make rules providing, on such conditions as may be specified in the rules, for the refund of the cess levied where cotton is exported by land and subsequently imported into Pakistan].

Effective date: 1923-01-01

Related sections

Section 7: Collection of cess by Collector Section 9: Finality of assessment and recovery of unpaid cess Section 6: Delivery of monthly returns Section 10: Power to inspect mills and take copies of records and accounts Section 5: [Incorporation of the Committee.] Omitted by the Cotton Cess (Amendment) Act, 1948 Section 11: Information acquired to be confidential

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