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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6. Delivery of monthly returns. —(1) The owner of every mill shall furnish to the Collector, on or before the seventh day of each month, a return stating the total amount of cotton consumed or brought under process in the mill during the preceding month, together with such further information in regard thereto as may be prescribed: Provided that no return shall be required in regard to cotton consumed or brought under process before the commencement of this Act. 1 Subs. by Act 30 of 1948, s. 2, for “Indian Factories Act, 1911”. (with effect from the 11th January, 1949). 2 Subs. by Ord. 27 of 1981, s. 3 and Sch. II, for “as defined in section 3 of the (Cotton Duties Act, 1896)”. The words in crotchets were previously amended by the Indian Finance Act, 1926 (19 of 1926), s. 3. 3The word “and” omitted by the Indian Cotton Cess (Amdt.) Act, 1939 (5 of 1939), s. 2. 4 Clause (g) which was added by Act 5 of 1939, s. 2, rep. by the Federal Laws (Revision and Declaration) Act, 1951 (26 of 1951), s. 3 and Sch. II. 5 The original section 3 was re-numbered by the Indian Cotton Cess (Amdt.) Act, 1924 (1 of 1924), s. 3, as sub-section (1) of that section, which has been subs. by Act 30 of 1948, s. 3 (a). 6 Subs. by F.A.O., 1975, Art. 2 and Table, for “Central Government”. 7 For such notifin., see Gaz. of P., 1957, Pt. I, p. 13. 8 The proviso to sub-section (1), and sub-section (2) omitted by Act 30 of 1948, s. 3 (b). 9 Subs. ibid., s. 4, for section 4, as amended by A.O., 1937 and Acts 14 of 1929, s. 2, 5 of 1939, s.3 and 34 of 1939. 10 Sub-section (4) added by the Cotton Cess (Amdt.) Ordinance, 1980 (13 of 1980), s. 2. (2) Every such return shall be made in such form and shall be verified in such manner as may be prescribed.

Effective date: 1923-01-01

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