Section 11: Information acquired to be confidential — 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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11. Information acquired to be confidential.—(1) All such copies and extracts and all information acquired by a Collector or any other officer from an inspection of any mill or warehouse or from any return submitted under this Act shall be treated as confidential. (2) If the Collector or any such officer discloses to any person other than a superior officer any such information as aforesaid without the Previous sanction of the 1[Federal Government], he shall be punishable with imprisonment which may extend to six months and shall also be liable to fine : Provided that nothing in this section shall apply to the disclosure of any such information for the purposes of a prosecution in respect of the making of a false return under this Act.

Effective date: 1923-01-01

Related sections

Section 10: Power to inspect mills and take copies of records and accounts Section 12: Application of proceeds of cess Section 9: Finality of assessment and recovery of unpaid cess Section 12A: [Payment to Government of Burma.] Omitted by the Cotton Cess (Amendment) Act,Section 8: Collection of cess on exported cotton Section 13: Validation. No Act done or proceeding taken under this Act shall be questioned on the

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