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Short title and extent. \r\n2.  Definitions. \r\n3.  Imposition of Cotton Cess. \r\n4.  Constitution of Pakistan Central Cotton Committee. \r\n5. [Omitted]. \r\n6.  Delivery of monthly returns. \r\n7.  Collection of cess by Collector. \r\n8.  Collection of cess on exported cotton. \r\n9.  Finality of assessment and recovery of unpaid cess. \r\n10.  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The Act has been and shall be deemed to have been brought into \r\nforce in Gwadur with effect from the 8th September, 1958 by the Gwadur (Application of Central Laws) Ordinance, 1960 (37 of 1960), s. 2.  \r\n2 The words “in India” rep. by the Federal Laws (Revision and Declaration) Act, 1951 (26 of 1951), s. 3 and II Sch.  \r\n3 The word “Indian” omitted by A.O., 1949.  \r\n4 Subs. by the Central Laws (Statue Refor","quote_sha256":"940fba4e3ab43dee1e0186f0d6769660c487bc9ea7919008c1eeb12a5d561940","reader_fragment":"p-1768-3537-6566af24bdde4b09","reader_url":"/laws/pk-code-c6a6677360ee840d#p-1768-3537-6566af24bdde4b09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"citation-3615850bfafdb56e4d65","source":"pk-code-c6a6677360ee840d","target":null,"target_candidates":["pk-code-f1fef807b1811fd7","punjab-code-badd0fc9fca86dc9"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":4171,"character_end":4190,"quote":"Factories Act, 1934","quote_sha256":"6e11f7b68acfd0523766279568512863bf5be860e3f76f90eeb4967d7735e2eb","reader_fragment":"p-3537-5286-9286760398ecf7a5","reader_url":"/laws/pk-code-c6a6677360ee840d#p-3537-5286-9286760398ecf7a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":4001,"character_end":4420,"quote":"Ordinance, 1981 (27 of 1981), s. 3 and Sch., II, for clause (d). \r\n \r\nPage 3 of 8 \r\n \r\n(e)  “mill” means any place which is a factory a s defined in section 2 of the \r\n1[Factories Act, 1934], and in which cotton is converted into yarn or thread \r\neither for sale as such or for  conversion into cotton goods 2[which includes all \r\ntissues and other articles (except yarn and thread) woven, knitted or otherwise \r\nmanufa","quote_sha256":"38a30dd2341e652e8bda7c4ff0e379df6a368a7013819e3b24efd4f02dc71924","reader_fragment":"p-3537-5286-9286760398ecf7a5","reader_url":"/laws/pk-code-c6a6677360ee840d#p-3537-5286-9286760398ecf7a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"citation-4d79927cecc4ab52437f","source":"pk-code-c6a6677360ee840d","target":"punjab-code-85706601105214af","target_candidates":["punjab-code-85706601105214af"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":4930,"character_end":4954,"quote":"Constitution of Pakistan","quote_sha256":"011e90e1030907be3c42d703197da0aa11567e2d5c1167a39a6a45498d0e880c","reader_fragment":"p-3537-5286-9286760398ecf7a5","reader_url":"/laws/pk-code-c6a6677360ee840d#p-3537-5286-9286760398ecf7a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":4760,"character_end":5184,"quote":"n the \r\nProvinces of Pakistan a cess at such rate as the 6[Federal Government] may fix by notification,7in the \r\nofficial Gazette. \r\n 8*   *   *   *   *   *   *  \r\n 9[4. Constitution of Pakistan Central Cotton Co mmittee. —(1) As soon as may be after \r\nthe commencement of this Act the 6[Federal Government] shall set up the Committee. \r\n (2) The Committee shall c onsist of such members as the 6[Federal Government] may, by","quote_sha256":"2e01dd88609a15a1198d73c6bd01d7205e23ff57529b446f95ef25a3692b65ce","reader_fragment":"p-3537-5286-9286760398ecf7a5","reader_url":"/laws/pk-code-c6a6677360ee840d#p-3537-5286-9286760398ecf7a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}}],"incoming":[{"id":"citation-b480caabe59fb682e1c9","source":"pk-code-12160b8f8c0c0ac4","target":"pk-code-c6a6677360ee840d","target_candidates":["pk-code-c6a6677360ee840d"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","source_evidence_url":"/law-maps/pk-code-12160b8f8c0c0ac4.json"}],"internal_references":[{"id":"internal-48d3829316d8f258c94e","source":"pk-code-c6a6677360ee840d","target":"pk-code-c6a6677360ee840d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":4568,"character_end":4600,"quote":" 3. 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Act, 1924 (1 of 1924), s. 3, as sub -section (1) of that section, which has \r\nbeen subs. by Act 30 of 1948, s. 3 (a).  \r\n6 Subs. by F.A.O., 1975, Art. 2 and Table, for “Central G","quote_sha256":"b790d08858a53619d1e82739e82b4fd51e44828e18bea51902647c44a2ae6a5d","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"internal-ce33c6ff9f53c900714e","source":"pk-code-c6a6677360ee840d","target":"pk-code-c6a6677360ee840d","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":4925,"character_end":5245,"quote":"9[4. 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Delivery of monthly returns. —","quote_sha256":"1c428f213674812f5bdeff63478dd10a295a7285d1b2c944250b628ee1c532b4","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"target_fragment":"p-5286-7031-1be21aab38dd6817","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":8288,"character_end":8297,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-7031-8745-e5c0bd4032d6e4f8","reader_url":"/laws/pk-code-c6a6677360ee840d#p-7031-8745-e5c0bd4032d6e4f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":8118,"character_end":8527,"quote":" to make payment of the amount assessed within ten days of the service of the notice.  \r\n (2) If the owner of any mill fails to furnish in due time return referred to in section 6 or \r\nfurnishes a return which the Collector has reason to believe is incorrect or defective, the Collector \r\nshall assess the amount payable by him in such manner, if any, as may be prescribed, and the \r\nprovisions of sub-section","quote_sha256":"7041bac73400c298dd6851467f65d4ca5be388244dd882bf9277ca8025fb8a96","reader_fragment":"p-7031-8745-e5c0bd4032d6e4f8","reader_url":"/laws/pk-code-c6a6677360ee840d#p-7031-8745-e5c0bd4032d6e4f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"internal-405d2039fdb9a0f10b2f","source":"pk-code-c6a6677360ee840d","target":"pk-code-c6a6677360ee840d","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":7799,"character_end":7838,"quote":" 7. Collection of cess by Collector . —","quote_sha256":"c02df1ef72d1fb5707716ded7187446adc971d5f847752aa1efb08227bd5c4d6","reader_fragment":"p-7031-8745-e5c0bd4032d6e4f8","reader_url":"/laws/pk-code-c6a6677360ee840d#p-7031-8745-e5c0bd4032d6e4f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"target_fragment":"p-7031-8745-e5c0bd4032d6e4f8","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9984,"character_end":9993,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9814,"character_end":10223,"quote":"y land and subsequently imported into Pakistan]. \r\n 9. Finality of assessment and recovery of unpaid cess .—(1) An assessment made in \r\naccordance with the provisions of section 7 or section 8 shall not be questioned in any Court.  \r\n (2) Any owner of a mill who is aggrieved by an assessment made under section 7 may, within \r\nthree months of service of the notice refe rred to in sub -section (1) of that se","quote_sha256":"71c65d51f35bb2a40e799965b8513b07c4019318857bf3baa1ca67a0f3b11616","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"internal-1479c774948d00eacd05","source":"pk-code-c6a6677360ee840d","target":"pk-code-c6a6677360ee840d","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9155,"character_end":9475,"quote":"1[8. Collection of cess on exported cotton. —(1) In respect of cotton exported by air, land or \r\nsea, cess shall be assessed and levied by the Collector of Customs at the customs -airport or customs-\r\nport of export, and, subject to the provisions of this Act and of any rules made thereunder, shall, fo r \r\nall or any o","quote_sha256":"1a4ead9489d0e5fcd429136d4c2b626eaaa57a08c84be0d20e93be85108225e7","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-9155","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9997,"character_end":10006,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9827,"character_end":10236,"quote":"bsequently imported into Pakistan]. \r\n 9. Finality of assessment and recovery of unpaid cess .—(1) An assessment made in \r\naccordance with the provisions of section 7 or section 8 shall not be questioned in any Court.  \r\n (2) Any owner of a mill who is aggrieved by an assessment made under section 7 may, within \r\nthree months of service of the notice refe rred to in sub -section (1) of that section, apply ","quote_sha256":"85dc7bc72bddd00809be833f1d65715ad414c81d989df19761d61b1090f49308","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-eab5500ea5a40b308ba6","source":"pk-code-c6a6677360ee840d","target":"pk-code-c6a6677360ee840d","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":7799,"character_end":7838,"quote":" 7. Collection of cess by Collector . —","quote_sha256":"c02df1ef72d1fb5707716ded7187446adc971d5f847752aa1efb08227bd5c4d6","reader_fragment":"p-7031-8745-e5c0bd4032d6e4f8","reader_url":"/laws/pk-code-c6a6677360ee840d#p-7031-8745-e5c0bd4032d6e4f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"target_fragment":"p-7031-8745-e5c0bd4032d6e4f8","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":10118,"character_end":10127,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9948,"character_end":10357,"quote":"\r\naccordance with the provisions of section 7 or section 8 shall not be questioned in any Court.  \r\n (2) Any owner of a mill who is aggrieved by an assessment made under section 7 may, within \r\nthree months of service of the notice refe rred to in sub -section (1) of that section, apply to the \r\n2[Federal Government] for the cancellation or modification of the assessment and, on such \r\napplication, the 2[F","quote_sha256":"bef48cce8c0bb1f8f6a722700db0e5b189a815e547ff384a99d76e4c2193099a","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"internal-79c755447352cf4550e8","source":"pk-code-c6a6677360ee840d","target":"pk-code-c6a6677360ee840d","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":7799,"character_end":7838,"quote":" 7. Collection of cess by Collector . —","quote_sha256":"c02df1ef72d1fb5707716ded7187446adc971d5f847752aa1efb08227bd5c4d6","reader_fragment":"p-7031-8745-e5c0bd4032d6e4f8","reader_url":"/laws/pk-code-c6a6677360ee840d#p-7031-8745-e5c0bd4032d6e4f8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"target_fragment":"p-7031-8745-e5c0bd4032d6e4f8","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":10556,"character_end":10565,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-10525-12309-4b0927632c8f1d0f","reader_url":"/laws/pk-code-c6a6677360ee840d#p-10525-12309-4b0927632c8f1d0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":10386,"character_end":10795,"quote":" or modify the assessment and order the refund to \r\nsuch owner of the whole or Part, as the case may be, of any amount paid thereunder.  \r\n (3) Any sum recoverable under section 7 may be recovered as an arrear of land revenue. \r\n 10. Power to inspect mills and take copies of records and accounts.—(1) The Collector or \r\nany officer empowered by general or special order of the 3[Federal Government] in this b","quote_sha256":"a1750955b280c4c26960ac69cfcfa033dc1bbc1a1369ee658cc1f148e42e82e0","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"internal-27f842797d3955621ac6","source":"pk-code-c6a6677360ee840d","target":"pk-code-c6a6677360ee840d","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9155,"character_end":9475,"quote":"1[8. Collection of cess on exported cotton. —(1) In respect of cotton exported by air, land or \r\nsea, cess shall be assessed and levied by the Collector of Customs at the customs -airport or customs-\r\nport of export, and, subject to the provisions of this Act and of any rules made thereunder, shall, fo r \r\nall or any o","quote_sha256":"1a4ead9489d0e5fcd429136d4c2b626eaaa57a08c84be0d20e93be85108225e7","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-9155","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":11027,"character_end":11036,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-10525-12309-4b0927632c8f1d0f","reader_url":"/laws/pk-code-c6a6677360ee840d#p-10525-12309-4b0927632c8f1d0f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":10857,"character_end":11266,"quote":"working hours to any mill or to any part of any mill.  \r\n \r\n \r\n1 Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (27 of 1981), s. 3 and Sch. 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 \r\n(dd)  “Customs airport” and “customs-port” mean, respectively, a customs - air-port \r\nand customs port as defined in section 2 of the Customs Act, 1969 (IV of \r\n1969);] \r\n \r\n \r\n \r\n \r\n1For Statement of Objects and Reasons, see Gaz. of India, 1923, Pt. V, p. 59; and for Report of Joint Committee, see ibid, 1923, Pt. V, p. 97. This Act \r\nhas been extended to the Leased Areas of Bal","quote_sha256":"68b88266264783aa815d675ef7462a16806a4ba8d5999f1c71c3108f8dd1d318","reader_fragment":"p-1768-3537-6566af24bdde4b09","reader_url":"/laws/pk-code-c6a6677360ee840d#p-1768-3537-6566af24bdde4b09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null}],"external_incoming":[],"unresolved":[{"id":"unresolved-b31b6203b067fb3b1bfc","source":"pk-code-c6a6677360ee840d","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":2042,"character_end":2059,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-1768-3537-6566af24bdde4b09","reader_url":"/laws/pk-code-c6a6677360ee840d#p-1768-3537-6566af24bdde4b09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":1872,"character_end":2289,"quote":")  “cotton” means raw cotton, whether baled or loose, which has been ginned;  \r\n9[(d)  “Collector of Customs” means an officer appointed as such under section 3 of \r\nthe Customs Act, 1969 (IV of 1969);  \r\n(dd)  “Customs airport” and “customs-port” mean, respectively, a customs - air-port \r\nand customs port as defined in section 2 of the Customs Act, 1969 (IV of \r\n1969);] \r\n \r\n \r\n \r\n \r\n1For Statement of Objects and","quote_sha256":"c22d65d5c542e3765a6e0d6b3878761a1bc03a88291c612e497bec2e239a84e8","reader_fragment":"p-1768-3537-6566af24bdde4b09","reader_url":"/laws/pk-code-c6a6677360ee840d#p-1768-3537-6566af24bdde4b09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8903b69e4b442391795f","source":"pk-code-c6a6677360ee840d","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":2211,"character_end":2228,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-1768-3537-6566af24bdde4b09","reader_url":"/laws/pk-code-c6a6677360ee840d#p-1768-3537-6566af24bdde4b09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":2041,"character_end":2458,"quote":" Customs Act, 1969 (IV of 1969);  \r\n(dd)  “Customs airport” and “customs-port” mean, respectively, a customs - air-port \r\nand customs port as defined in section 2 of the Customs Act, 1969 (IV of \r\n1969);] \r\n \r\n \r\n \r\n \r\n1For Statement of Objects and Reasons, see Gaz. of India, 1923, Pt. V, p. 59; and for Report of Joint Committee, see ibid, 1923, Pt. V, p. 97. This Act \r\nhas been extended to the Leased Areas of Bal","quote_sha256":"5759cab2337ea1ba6902cafeefc538acc27c3b1c6d11b5fa6dceece6256d9884","reader_fragment":"p-1768-3537-6566af24bdde4b09","reader_url":"/laws/pk-code-c6a6677360ee840d#p-1768-3537-6566af24bdde4b09","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cf6c8aa32743ae4917f2","source":"pk-code-c6a6677360ee840d","title":"Industrial Relations Ordinance, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":5692,"character_end":5728,"quote":"Industrial Relations Ordinance, 1969","quote_sha256":"e6dc36237414fbfb89c5a0e0e4c24cb1082f2b4f17134f6ba609e2c994d58a06","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":5522,"character_end":5958,"quote":" with powers to acquire and hold \r\nproperty both movable and immovable, and to contract, and shall by the said name sue and be sued.]  \r\n 10[(4) Nothing contained in the Industrial Relations Ordinance, 1969, (XXIII of 1969) shall \r\napply to or in relation to the Committee or any of the officers, advisers and employees appointed by \r\nit.] \r\n 5.[Incorporation of the Committee.]  Omitted by the Cotton Cess (Amendment) Act, 1948 \r\n(XXX ","quote_sha256":"4ea6cad41673c59f5e41da6f2bdc14cee897d9cb2fa4d6dddcecdfbb8ca4e4df","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ea91188ef03a4bcfc0e5","source":"pk-code-c6a6677360ee840d","title":"Indian Factories Act, 1911","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":6501,"character_end":6527,"quote":"Indian Factories Act, 1911","quote_sha256":"b7217f7a4ec1e99e8157f063efc70ec8551ae3697909db9fd9fb83318044cd9e","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":6331,"character_end":6757,"quote":"at no return shall be required in regard to cotton consumed or brought under \r\nprocess before the commencement of this Act. \r\n \r\n \r\n1 Subs. by Act 30 of 1948, s. 2, for “Indian Factories Act, 1911”. (with effect from the 11th January, 1949).  \r\n2 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 \r\namended by the Indian Finance","quote_sha256":"afd5e5ccf459671231fb7fef29fa76c58e4b1b127cf5606ced71855b75fa0056","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-828ad76417ec3e94261c","source":"pk-code-c6a6677360ee840d","title":"Cotton Duties Act, 1896","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":6659,"character_end":6682,"quote":"Cotton Duties Act, 1896","quote_sha256":"7f9b2e07788c7a98f215c4d064be4a8f4b8961ca608c066790ceb2ad00544e3e","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":6489,"character_end":6912,"quote":" s. 2, for “Indian Factories Act, 1911”. (with effect from the 11th January, 1949).  \r\n2 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 \r\namended by the Indian Finance Act, 1926 (19 of 1926), s. 3.  \r\n3The word “and” omitted by the Indian Cotton Cess (Amdt.) Act, 1939 (5 of 1939), s. 2.  \r\n4 Clause (g) which was added by","quote_sha256":"a141b469e6a17b5fbb75fb61ad790dcba3040f3c70c375c50f5cfc5cdaccc02e","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-635761ad4a48ed6de9af","source":"pk-code-c6a6677360ee840d","title":"Indian Finance Act, 1926","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":6743,"character_end":6767,"quote":"Indian Finance Act, 1926","quote_sha256":"b52b7ec180a8d0c3f024af6144be4d685efd2cb2234509363d839ef0e62ece95","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":6573,"character_end":6997,"quote":" \r\n2 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 \r\namended by the Indian Finance Act, 1926 (19 of 1926), s. 3.  \r\n3The word “and” omitted by the Indian Cotton Cess (Amdt.) Act, 1939 (5 of 1939), s. 2.  \r\n4 Clause (g) which was added by Act 5 of 1939, s. 2, rep. by the Federal Laws (Revision and Declaration) Act, 1951 (","quote_sha256":"12ac44d90420451cbec817dee71b9947e4b07605b151c8990830dc3a457b6aec","reader_fragment":"p-5286-7031-1be21aab38dd6817","reader_url":"/laws/pk-code-c6a6677360ee840d#p-5286-7031-1be21aab38dd6817","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-528c6585820841adb2fe","source":"pk-code-c6a6677360ee840d","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9497,"character_end":9514,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9327,"character_end":9744,"quote":"ustoms -airport or customs-\r\nport of export, and, subject to the provisions of this Act and of any rules made thereunder, shall, fo r \r\nall or any of the purposes of the Customs Act, 1969, (IV of 1969) be deemed to be a duty of customs. \r\n (2) The Central Board of Revenue constituted under the Central Board of Revenue Act, 1924, \r\n(IV of 1924) may make rules providing, on such conditions as may be specified in the","quote_sha256":"7482b938c424b3b93d929206dec33039c1bbd2e14884e7bd39a73aa037fbfd08","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-082277481e15e31e365f","source":"pk-code-c6a6677360ee840d","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9622,"character_end":9656,"quote":"Central Board of Revenue Act, 1924","quote_sha256":"a005598f93471e82be60d5bd2465de1b82fe6ec4be80337a48a7523eda350fc6","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-c6a6677360ee840d","text_version_id":"law:pk-code-c6a6677360ee840d:sha256:824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","text_sha256":"824f56ad45a35344caf96874328a4b2b0acc91e42fb0406bbab792ca0bf55fa7","character_start":9452,"character_end":9886,"quote":"ll, fo r \r\nall or any of the purposes of the Customs Act, 1969, (IV of 1969) be deemed to be a duty of customs. \r\n (2) The Central Board of Revenue constituted under the Central Board of Revenue Act, 1924, \r\n(IV of 1924) may make rules providing, on such conditions as may be specified in the rules, for the \r\nrefund of the cess levied where cotton is exported by land and subsequently imported into Pakistan]. \r\n 9. Finality of asses","quote_sha256":"60a69f73518d75d0e2dd583c45e85948bae385f6ea54ca7bc9c79984b59c141c","reader_fragment":"p-8745-10525-38c71bce1c1ba6b7","reader_url":"/laws/pk-code-c6a6677360ee840d#p-8745-10525-38c71bce1c1ba6b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-ap2V-sg-jjjjjjjjjjjjj"}}]}