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THE LAC CESS ACT, 1930 
 
 
 
 
CONTENTS 
1.  Short title, extent and commencement 
2.  Definitions 
3.  Imposition of lac cess 
4.  *[Omitted] 
5.  *[Omitted] 
5A.  *[Omitted] 
6.   *[Omitted] 
7.  *[Omitted] 
8.  Power of Federal Government to make rules 
9.  *[Omitted] 
10.  Publication of rules 
11.  *[Repeal] 
12.  *[Omitted] 
 
 
*Omitted by the lac cess (Amendment) Act, 1950 (XX of 1950), s. 6. 
*Rep. by the Repealing Act 1938 (I of 1938), s. 2 and Schedule. 
 
 
 
 

 
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THE LAC CESS ACT, 1930 
ACT No. XXIV OF 1930 
[25th July, 1930] 
1[An Act to provide for the levy and collection of a cess on lac and refuse lac exproted from 
Pakistan.] 
 1[Whereas it is expedient to provide for the levy and collection of a cess on lac and refuse lac 
exported from Pakistan;]  
 It is hereby enacted as follows:___ 
 1. Short title, extent and commencement.___(1) This Act may be called the 2[*] Lac Cess Act, 
1930. 
 3[(2) It extends to the whole of Pakistan.] 
 (3) It shall come into force on such date as the 4[Federal Government] may, by notification in 
the 5[official Gazette,] appoint. 
 2. Definitions. In this Act__ 
 1[*  *  *  *  *  *  *] 
 1[*  *  *  *  *  *  *] 
(c)  “lac” includes any form of manufactured or unmanufactured lac other than refuse lac; 
  (d) “lac cess” means the customs duty imposed by section 3. 
 3. Imposition of lac cess. There shall be levied and collected on all lac and refuse lac 2[exported 
from Pakistan] 5[* * *] a cess at the rate of 6[seven annas] per maund in the case of lac, and 6[five 
annas] per maund in the case of refuse lac, or at such 2[other] rate as the 4[Federal Government] may, 
2[* * *], by notification in the 5[official Gazette], prescribe. 
 4.    2[Omitted] 
 5.    2[Omitted] 
 5A. 2[Omitted] 
 
 
1Subs. and omitted by the Acts relating to Cesses on Agricultural Products (Amdt.) Ordinance, 1982 (X of 1982), s.2 and Sch. 
2Omitted, subs. and ins. by the Act No. XX of 1950, ss. 4, 6, and 7. 
3Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955). 
4Subs. by the Federal Adaptation of Laws Order, 1975 (P. O. 4 of 1975), Art. 2 and Table. 
5Subs. and omitted by A.O., 1937. 
6Subs. by the Indian Lac Cess (amendment) Act, 1936 (IX of 1936), s. 2. 
 
  
 
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6. 1[Omitted] 
 7. 2[Omitted] 
 8. Power of Federal Government to make rules. ___(1) The 3[Federal Government] may, 2[* 
* *] after previous publication, make rules to carry out the purposes of this Act. 
 2[*  *  *  *  *  *  *] 
 9. 2[Omitted] 
 10. Publication of rules. All rules made under section 8 2[* * *] shall be published in the 
4[official Gazette]. 
 11. 5[Repealed] 
 12. 6[Omitted]  
 
 
____________ 
 
 
 
 
 
 
 
 
 
 
 
 
Date: 05-08-2024 
1 Omitted by the Acts relating to Cesses on Agricultural Products (amendment) Ordinance, 1982 (X of 1982), s. 2 and Sch. 
2 Omitted by Act, 1950 (XX of 1950), s. 6. 
3 Subs. by Federal Adaptation of Laws Order, 1975 (P. O. 4 of 1975), Art. 2 and Table. 
4 Subs. by A. O. 1937.  
5 Rep. by the Repealing Act 1938 (I of 1938), s. 2 and Schedule. 
6Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 198, s. 2 and Sch.