The Staple Cotton (Excise Duty) Ordinance, 1978

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text below is the official Pakistan Code text as retrieved; whether it is still in force, or has since been amended or repealed, has not been independently checked.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 the President is satisfied that circumstances exist which render it necessary to take immediate action; NOW, THEREFORE, in pursuance of the Proclamation of the fifth day of July, 1977, read with the Laws (Continuance in Force) Order, 1977, (C.M.L.A. Order No. I of 1977), and in exercise of all powers enabling him in that behalf, the President is pleased to make and promulgate the following Ordinance:—

• Section 1: Short title and commencement
• Section 2: Definitions. In this Ordinance, unless there is anything repugnant in the subject or context,
• Section 3: Rate of duty. There shall be levied and collected a duty of exercise on staple cotton produced
• Section 4: Manner of payment of duty. The duty shall be paid at the time of sale and before the
• Section 5: Exemptions. The Board may, by special order in each case, exempt from the payment of the
• Section 6: Power to make rules. The Central Board of Revenue may, by notification in the official
• Section 7: Application of the provisions of the Central Excises and Salt Act, 1944. The provisions
• SCHEDULE: SCHEDULE