Updated: Wednesday December 25, 2013/AlArbia'a
Safar 22, 1435/Budhavara
Pausa 04, 1935, at 06:54:24 PM
[1][1]The [2][2][Punjab]
(W.P. Act III of 1962)
[
An
Act to provide for the raising of funds for the establishment and maintenance
of the Pakistan Institute of Textile Technology, Lyallpur[3][3]
Preamble.— WHEREAS it is expedient to provide for the
raising of fund for the establishment and maintenance of the Pakistan Institute
of Textile Technology,
It
is hereby enacted as follows:-
1. Short title, extent and commencement.— (1) This Act may be called the [5][5][Punajb]
(2)
It shall extend to the whole of the province of [6][6][the
(3) It shall come into force at once.
2. Definitions.— In this Act, unless context otherwise
requires, the following expressions shall have the meanings hereby respectively
assigned to them, that is to say—
(a) “Board of Trustees” means the Board of
Trustees appointed under the provisions of the Trust Deed;
(b) “Cess” means the cess levied under this Act;
(c) “Director” means the Director of Industries, [7][7][
(d) “Government” means the [8][8][Provincial Government of the
(e) “Institute” means the Pakistan Institute of
Textile Technology,
(f) “occupier” in relation to a textile mill
means the person who has ultimate control over the affairs of the textile mill;
(g) “prescribed” means prescribed by rules made
under this Act;
(h) “textile mill” means a factory within the
meaning of clause (j) of section 2 of
the Factories Act, 1934 (Act XXV of 1934), in which cotton or wool is converted
into yarn or thread, or yarn or thread is woven into cloth, whether of cotton,
wool, silk, rayon, synthetic fibre or an admixture thereof, but does not
include any textile mill owned wholly or partly by the Central Government[10][10] or by a Corporation set up by the centre;
(i) “Trust Deed” means the Trust Deed made on
3. Levy
of cess.—
(1) A cess shall, subject to the provisions of this section, be levied upon the
spindles and power-looms installed in textile mills at such rates as Government
may, by notification, fix from time to time:
Provided
that the rates shall not exceed—
(a) in
the case of woolen textile mills—
(i) rupees
five per spindle;
(ii) rupees
fifty per loom; and
(b) in
the case of other textile mills—
(i) rupee one and twenty-five
paisa per spindle, where the number of spindles installed in the mill is less
than ten thousand, and rupee one and fifty paisa per spindle, where the number
of installed spindles is ten thousand or more;
(ii) rupees twenty per loom:
Provided
further that in the case of textile mills in which both spindles and looms are
installed, the cess shall be levied on spindle or looms, whichever, yields the
higher cess.
(2) The cess may be levied at different
rates for spindles and looms using cotton, yarn, silk, rayon, synthetic fibre
or any product thereof.
(3) The cess may be non-recurring lump sum,
or be payable annually.
(4) The cess shall be payable by the
occupier of the textile mill.
(5) Government may, for any sufficient
reason to be recorded, by notification, exempt any textile mill from the levy
of cess, for a period not exceeding one year at a time.
4. Assessment and payment of cess.— The Director shall, in the first week of
July every year or as soon thereafter as may be, assess the cess payable in
respect of each textile mill and shall cause a notice to be served upon the
occupier thereof requiring him to make payment of the amount so assessed in the
prescribed manner within thirty days of the service of such notice.
5. Levy of a further cess in the case of
non-payment of cess.— If the
cess levied under section 4 is not paid within the specified period, the
Director may levy a further cess not exceeding 50 per cent of the cess levied
under section 4, and shall cause a notice to be served upon the occupier
requiring him to make the payment of the entire amount levied under section 4
and this section in the prescribed manner within thirty days of the service of
such notice.
6. Appeal and revision.— (1) Any person aggrieved by an order passed
by the Director under section 4 or section 5 may, within fourteen days of the
service of the notice requiring to pay the amount, prefer an appeal to
Government in such manner as may be prescribed.
(2) Government may call for and examine the
records of any proceedings under this Act for the purpose of satisfying
themselves as to the legality or propriety of any order passed by the Director.
(3) If in
case it shall appear to Government that any order passed by the Director under
section 4 or section 5 should be set aside or modified, Government may pass
such order thereon as may be deemed fit:
Provided
that no such order shall be passed unless, in the case of appeal, the
appellant, and in any other case the party to be affected adversely, has been
given a reasonable notice to appear and be heard.
(4) Subject to any order passed by
Government under the last preceding sub-section, the order passed by the
Director under section 4 or section 5, as the case may be, shall be final.
7. Recovery of cess.— (1) A certificate issued by the Director
showing that any sum is due on account of the cess shall be conclusive proof
thereof.
(2) The Director may take such measures as
he may consider necessary to realize the amount of the cess due in such manner
as may be prescribed.
(3) Any sum due on account of the cess shall
be recoverable as an arrear of land revenue.
8. Textile Institutes Fund.— (1) There shall be a fund to be known as the
Textile Institutes Fund (hereinafter referred to as the “Fund”).
(2) The Fund shall consist of—
(i) the
proceeds of the cess, after deduction of such expenses on collection and
recovery as may be directed by Government to be deducted;
(ii) grants,
if any, made by Government; and
(iii) any donations made to
the Fund.
(3) Such amount out of the Fund as may be
specified by Government shall be paid to the Board of Trustees at such time and
in such manner as may be prescribed.
(4) The Director shall keep accounts
relating to the Fund and shall maintain such registers as may be prescribed.
(5) The
amount left in the Fund after payment of the sums under sub-section (3) may be
utilized by Government for purposes of any institution of textile technology in
[12][12][the
9. Expenditure of the amount by the
Board.— The Board of
Trustees shall be entitled to spend the amount received by them under
sub-section (3) of section 8 for the purpose of the establishment and
maintenance of the institute subject to the provisions of the Trust Deed and
such terms and conditions as may be specified by Government.
10. Rules.— (1) Government may frame rules[13][13] to carry out the purposes of this Act.
(2) In particular and without prejudice to
the generality of the foregoing powers, such rules may provide for,—
(a) the manner in which notice under section 4 or
section 5 shall be served on an occupier;
(b) the arrangements that shall be made and the
procedure that shall be followed in the recovery of the arrears of the cess;
(c) the manner in which appeals under section 6
shall be preferred;
(d) the terms and conditions under which the Board
of Trustees shall expend the amount made over to the Board under sub-section
(3) of section 8;
(e) the registers and the forms in which the
account relating to the cess shall be kept; and
(f) the
directions which Government may consider necessary to issue to the Board of
Trustees for the purpose of the Trust.
[1][1]For statement of objects and
reasons, see Gazette of
This Act was passed by the West Pakistan Assembly on
[2][2]Substituted
by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “
[3][3]Now ‘
[4][4]Ibid.
[5][5]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “
[6][6]Ibid.
[7][7]Ibid.
[8][8]Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb.
A.O. 1 of 1974), for “Government of
[9][9]Now ‘
[10][10]Now “Federal
Government”, see the Federal
Adaptation of Laws Order, 1975 (P.O. 4 of 1975).
[11][11]Now ‘
[12][12]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “
[13][13]For rules, see Gazette of West Pakistan, 1963
(Extraordinary), page 2643.
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