Provident Funds Act, 1925

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THE PROVIDENT FUNDS ACT, 1925 
 
 
 
 
CONTENTS 
 
1. Short title, extent and commencement.  
 
2. Definitions. 
 
3. Protection of compulsory deposits. 
 
4. Provisions regarding repayments. 
 
5. Rights of nominees.  
 
6. Power to make deductions. 
 
7. Protection for acts done in good faith. 
 
8.  Power to apply the act to the provident Funds. 
 
9. Savings as to estates of soldiers. 
 
10. Repeals. 
THE SCHEDULE 
 
 
 
 
 
 
 
 

 
 
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THE PROVIDENT FUNDS ACT, 1925 
 
1ACT No. XIX OF 1925 
 
[27th August, 1925] 
 
An Act to amend and consolidate the law relating to Government and other Provident Funds 
 
 WHEREAS it is expedient to amend and consolidate the law relating to Government and other 
Provident Funds; 
 It is hereby enacted as follows;___ 
 1. Short title, extent and commencement.⸻(1) This Act may be called the Provident Funds 
Act, 1925. 
   2[(2) It extends to the whole of Pakistan.] 
 
   (3) It shall come into force on such date 3as the 4[Federal Government] may, by 
notification in the 5[official Gazette], appoint. 
 
 2. Definitions. ⸻In this Act, unless there is anything repugnant in the subject or context,____ 
(a)    “compulsory deposit” means a subscription to, or deposit in, a Provident Fund 
which, under the rules of the Fund, is not, until the happening of some 
specified contingency, repayable on demand otherwise than for the purpose of 
the Payment of Premia in respect of a policy of life insurance 6[or the payment 
of subscriptions or premia in respect of a family pension fund ], and includes 
any contribution 7[* *    * ] and any interest or increment which has accrued 
under the rules of the Fund on any such subscrip tion, deposit or contribution, 
and also any such subs cription, deposit, contribution, interest or increment 
remaining to the credit of the subscriber or depositor after the happening of 
any such contingency; 
(b)  “contribution” means any amount credited in a Provident Fund, by 8[any 
authority administering the Fund ], by way of addition to, 9[a subscription to, 
or deposit or balance at the credit of an individual account in ], the Fund; and 
“contributory Provident Fund ” means a Provident Fund the rules of which 
provide for the crediting of contributions; 
 
 1This Act has been applied to Phulera in the Excluded Area of Upper Tanawal to the extent the Act is applicable in the N.W.F .P. and also 
 extended to the Excluded Area of Upper Tanawal N.W.F.P. other than Phulera with effect from such date and subject to such mod ifications 
 as may be notified.___ see N.W.F.P. (Upper (Tanawal) Excluded Area) Laws Regulation, 1950. 
 It has also been extended to the Leased Areas of Baluchistan, see the Leased Areas (Laws) Order, 1950 (G.G.O. 3 of 1950) : and applied in 
 the Federated Areas of Baluchistan, see  Gazette of India, 1937, Pt. I. p. 1499. 
 The Act has been extended and shall be deemed to have been so extended on the 14th October, 1955, to the whole of Pakistan by the Central 
 Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s.3. 
 2Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s.3 and 2nd Sch.  
 original sub-section (2), as amended by A.O., 1949 and the Federal Laws (Revision and Declaration) Act, 1951 (26 of 1951), s.8.  
 3The 1st April, 1926; see Gen. R. & O.  
 4Subs. by F.A.O., 1975, Art. 2 and Table. 
 5Subs. by A.O., 1937. 
 6Ins. by the Provident Funds (Amdt). Act, 1930 (I of 1930), s.2. 
 7Omitted., ibid. 
 8Subs. by the Provident Funds (Amdt.) Act, 1925 (XXVIII of 1925), s.2. 
 9Subs. by Act I of 1930, s.2. 
 
 
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(c) “dependant” means any of the following relatives of a deceased su bscriber to, 
or a depositor in, a Provident Fund, namely, a wife, husband, parent, child, 
minor brother, unmarried sister and a deceased son's widow and child, and, 
where no parent of the subscriber or depositor is alive, a paternal grand-parent; 
 
(d)  “Government Provident Fund” means a Provident Fund, other than a Railway 
Provident Fund, con stituted by the authority of 1[the Secretary of State, the 
2[Federal Government], the Crown Representative or any Provincial 
Government] for any class or classes of 3[persons in the service of the State] or 
4[of persons employed in educational institutions or em ployed by bodies 
existing solely for educational purposes ], 5[and references in this Act to the 
Government shall be construed accordingly]; 
 
(e)  "Provident Fund" means a fund in which subscri ptions or deposits of any class 
or classes of employees are received and held on their individual accounts, and 
includes any contributions 6[*  *  *] and any interest or increment accruing on 
such subscriptions, deposits or contributions under the rules of the Fund; 
 
7[(f)  “Railway administration” means___ 
 
 (i)  any company administering a railway or tramway in 8[Pakistan] 
9[under a  Pakistan law], or under contract with the 10[Government], or 
 
 11[(ii)  the manager of any railway or tramway adminis tered by the Federal 
Government or the manager of any tramway administered by a 
Provincial Government; and].  
 
(g)  "Railway Provident Fund" means a Provident  Fund constituted by the 
authority of a railway administration for any class or classes of its employees. 
 
 3. Protection of compulsory deposits .⸻(1) A compulsory deposit in any Government or 
Railway Provident Fund shall not in any way be capable of being assigned or charged and shall not 
be liable to attachment under any decree or order of any Civil, Reve nue or Criminal Court in respect 
of any debt or liability incurred by the subscriber or depositor, and neither the Official Assignee nor 
any receiver appointed under the Provincial Insolvency Act, 1920 (V of 1920), shall be entitled to, or 
have any claim on, any such compulsory deposit. 
 
 
 
 1Subs. by A.O., 1937. 
 2Subs. by F.A.O., 1975, Art. 2 and Table. 
 3Subs. by A.O., 1961, Art. 2 and Sch.  4Subs. by the Provident Funds (Amdt.) Act, 1927 (VII of 1927), s. 2. 
 5Ins. by A.O., 1937. 
 6Omitted by the Provident Funds (Amdt.) Act, 1930) (I of 1930), s.2. 
 7Subs. by A.O., 1937. 
 8Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s.3 and 2nd Sch. 
 9Subs. by A.O., 1961, Art, 2 and Sch. 
 10Subs, by A.O., 1961, Art, 2. 
 11Subs. by F.A.O., 1975, Art, 2 and Sch. 
 
 
  
 
 
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 (2) Any sum standing to the credit of any subscriber to, or depositor in, any such Fund at the 
time of his decease and payable under the rules of the Fund to any dependant of the subscriber or 
depositor, or to such person as may be authorised by law to receive payment on his behalf, shall, 
subject to any deduction authorised by this Act and, save where the dependant is the widow or child 
of the subscriber or depositor, subject also to the rights of an assignee under an assignment mad e 
before the commencement of this Act, vest in the dependant, and shall, subject as aforesaid, be free 
from any debt or other liability incurred by the deceased or incurred by the dependant before the 
death of the subscriber or depositor. 
  
 4. Provisions regarding repayments .⸻(1) When under the rules of any Government or 
Railway Provident Fund the sum standing to the credit of any sub scriber or depositor, or the  balance  
thereof after the making of any deduction authorised by this Act, h is become payable , the officer 
whose duty it is to make the payment shall pay the sum or balance, as the case may be, to the 
subscriber or depositor, or, if he is dead, shall⸻ 
 
(a) if the sum or balance, or any part thereof, vests in a dependant under the 
provisions of sec tion 3, pay the same to the dependant or to such person as 
may be authorised by law to receive payment on his behalf; or  
 
 (b)  if the whole sum or balance, as the case may be, does not exceed five 
thousand rupees, pay the same, or any part thereof, which  is not payable under 
clause (a), to any person nominated to receive it under the rules of the Fund, 
or, if no person is so nominated, to any person appearing to him to be 
otherwise entitled to receive it ; or 
 
 (c)  in the case of any sum or balance, or a ny part thereof, which is not payable to 
any person under clause (a) or clause (b) pay the same,___ 
 
(i) to any person nominated to receive it under the rules of the Fund, on 
production by such person of probate or letters of administration 
evidencing the  grant to him of administration to the estate of the 
deceased or a certificate granted under the 1[Succession Act, 1925 
(XXXIX of 1925)] , or under the 2[Sind Regulation VIII of 1827 ], 
entitling the holder thereof to receive payment of such sum, balance or 
part, or 
 
 (ii) where no person is so nominated, to any person who produces such 
probate, letters or certificate; 
 
  Provided that, where the whole or any part of any sum standing to the credit of the subscriber 
or depositor has been assigned to any other  person before the commencement of this Act, and notice 
in writing of the assignment has been received by the officer from the assignee, the officer shall, 
after making any deduction authorised by this Act and any payment due under clause ( a) to or on 
behalf of the widow or children of the subscriber or depositor___ 
 
(i)   if the subscriber or depositor or, if he is dead, the person to whom in the 
absence of any valid assignment the sum or balance would be pay able under 
this sub-section gives his consent in writing, pay the sum or part or the balance 
thereof, as the case may be, to the assignee, or 
 
 1Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII  of 1981), s.3 and Sch. II.  
 2Subs. ibid. 
 
 
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(ii)  if such consent is not forthcoming , withhold payment of the sum, part or 
balance, as the case may be, pending a decision of a competent Civil Court as 
to the person entitled to receive it. 
  
 (2) The making of any payment authorised by sub -section (1) shall be a full discharge to the 
Government or the railway administration, as the case may be, from all liability in respect of so 
much of the sum standing to the credit of the subscriber or depositor as is equivalent to the amount 
so paid. 
  
 5. Rights of nominees .⸻1[(1) Notwithstanding anything contained in any law for the time 
being in force or in any disposition, whether testamentary or otherwise, by a subscriber to, or 
depositor in, a Gov ernment or Railway Provident Fund of the sum standing to his credit in the  
Fund, or of any part thereof, where any nomination,  duly made in accordance with the rules of 
the Fund, purports to confer upon any person the right to receive the whole or any part of such sum 
on the death of the subscriber or depositor occurring before the sum has become payable or before 
the sum, having become payable, has been paid, the said person shall, on the death as aforesaid of the 
subscriber or depositor, become entitled, to the exclusion of all other persons, to receive such sum or 
part thereof, as the case may be, unless___ 
 
        (a) such nomination is at any time varied by another nomination made in like manner or 
expressly cancelled by notice given in the manner and to the authority prescribed by those rules, or 
 
       (b) such nominatio n at any time becomes invalid by reason of the happening of some 
contingency specified therein,___  
 
 and if the said person predeceases the subscriber or depositor, the nomination shall, so far as 
it relates to the right conferred upon the said person, become void and of no effect: 
 
  Provided that where provision has been -duly made in the nomination in accordance with the 
rules of the Fund, confer ring upon some other person such right in the stead of the person deceased, 
such right shall, upon the decease as aforesaid of the said person, pass to such other person.]   
 (2) Notwithstanding anything contained in the 2[Succession Act, 1925 (XXXIX of 1925)], or 
the 3[Sind Regulation VIII of 1827 ], any 4[person, who becomes entitled as aforesaid, may be 
granted] a certificate under that Act, or that Regulation, as the case may be, entitling him to receive 
payment of such sum or part, and such certificate shall not be deemed to be invalidated or superseded 
by any grant to any other person of probate or letters of administration to the estate of the deceased. 
5[(3) The provisions of this section as amended by sub section (1) of section 2 of the Provident Funds 
(Amendment) Act, 1946 (XI of 1946), shall apply also to all such nominations made before the date 
of the commencement of that Act:  
 
 Provided that the provisions of this section as so amended shall not operate to affect any case, 
in which before the said date any sum has been paid, or has under the rules of the Fund become pay -
able in pursuance of any nomination duly made in accordance with those rules.]  
 
 6. Power to make deductions . ___When the sum standing to the credit of any subscriber or 
depositor in any Government or Railway Provident Fund which is a contributory Provident 
 
 
 1Subs. by the Provident Funds (Amdt. ) Act. 1946 (II of 1946), s. 2.  
 2Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s.3, and Sch. II. 
 3Subs. ibid. 
 4Subs. by the Provident Funds (Amdt.) Act, 1946 (II of 1946), s.2. 
 5Sub-section (3) added, ibid. 
 
 
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 Fund becomes payable, there may, if the authority 1[specified in this behalf in the rules of the 
Fund] so directs, be deducted therefrom and paid to 2[Government or the Railway Administration, as 
the case may be,]___ 
 
(a) any amount due under a lia bility incurred by the subscriber or depositor to 
2[Government or the Railway Administration ], but not exceeding in any case 
the total amount of any contributions credited to the account of the subscriber 
or depositor and of any interest or increment which  has accrued on such 
contributions ; or 
 
 (b) where the subscriber or depositor has been dismissed from 3[his employment] 
for any reasons specified in this behalf in the rules of the Fund, or where he 
has resigned such employment within five years of the c ommencement 
thereof, the whole or any part of the amount of any such contributions, interest 
and increment. 
 
 7. Protection for acts done in good faith . ___No suit or other legal proceeding shall lie 
against any person in respect of anything which is in go od faith done or in tended to be done under 
this Act. 
 
 4[8. Power to apply the act to the provident Funds. ___ (1) The 5[appropriate Government] 
may, by notification in the 6[official Gazette], direct that the provisions of this Act shall apply 7to any 
Provident Fund established for the benefit of its employees by any local authority within the meaning 
of the Local Authorities Loans Act, 1914  (IX of 1914) , and, on the making of such declaration this 
Act shall apply accordingly, as if such Provident Fund w ere a Government Provident Fund and such 
local authority were the Government. 
 
 8[(2) The 9[appropriate Government] may, by notification in the 10[official Gazette], direct 
that the provisions of this Act shall 11apply to any Provident Fund established fo r the benefit of the 
employees of any of the institutions specified in the Sche dule, or of any group of such institutions, 
and, on the making of such declaration, this Act shall apply accordingly, as if such Provident Fund 
were a Government Provident Fund  and the authority having custody of the Fund were the 
Government: 
 
 1Subs. by the Provident Funds (Amdt.) Act, 1925 (28 of 1925), s. 3. 
 2Subs. ibid. 
 3Subs. ibid. 
 4The original s. 8 was re-numbered as sub-section (1) of that section by the Provident Funds (Amdt.) Act, 1930 (I of 1930), s.3. 
 5Subs. by A.O., 1937. 
 6Subs. ibid. 
 7For extension of the provisions of this Act to Provident Funds established by local authorities, see Gen. R. & O. 
 8Sub-sections (2) and (3) ins. by Act. I of 1930, s.3 
 9Subs. by A.O., 1937. 
 10Subs. ibid. 
 11The provisions of this Act have been applied to the Provident Fund established for the benefits of the employees of ___ 
  (i)  the Pakistan Industrial Credit and Investment Corporation Limited ( with effect from the 2 nd October, 1957), see Gaz. 
   of P., 1958, Pt. I, p. 453; 
  (ii) the P.I.D.C. (with effect from 1st October, 1958), see ibid., p.454; 
  (iii) the Agricultural Bank of Pakistan (with effect from the 1st October, 1958), see Gaz. of P., 1959, Pt. I, p. 347. ; 
  (iv) the Inter-University Board of Pakistan (with effect from the 7th August, 1959), see Gaz. of P., 1960, Pt. I, p. 371. ; 
  (v) the University of Karachi (with effect from the 21st March, 1952), see Gaz. of  P., 1962, Pt. I, p.3 ; 
  (vi) the House Building Finance Corporation Limited (with effect from the 1st January, 1954), see ibid., p. 514. ; 
  (vii) the Pakistan Security Printing Corporation Limited (with effect from the 1st April, 1953), see Gaz. of P., 1963, Pt. I, p. 
   298 ; and 
  (viii) the Pakistan Atomic Energy Council (with effect from the 2nd May, 1959), see Gaz. of P., 1964, Pt. I, p.102.; 
  (ix) the National Shipping Corporation (with effect from 1st day of July, 1965), see Gaz. of P., 1972, Ext. Pt. II, p. 1136, dt. 
   20th November, 1972. 
  (x)The Pakistan International Airlines Corporation (with effect from 23rd Sept., 1974),see Gaz. of P., 1975, Ext., Pt. II, page 22. 
 The provisions of this Act have been applied to the Contributory Provident Fund established for the benefit of the employees of the 
 Investment Corporation of Pakistan, see Gaz. of P., 1975, Ext., (Islamabad), Pt. II, p. 1145. 
 
 
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  Provided that section 6 shall apply as if the authority mak ing the contributions referred to in 
that section were the Government. 
 
  (3) The 1[appropriate Government] may, by notification in the 2[official Gazette], add to the 
Schedule the name of any public institution 3[it] may deem fit, and any such addition shall take effect 
as if it had been made by this Act.] 
 
  4[(4) In this section “the appropriate Government” means___ 
 
 (a)  in relation to a cantonment authority, a port authority for a major port and any 
institution which, or the objects of which, appear to the 5[Federal Government] 
to fall within 6[the 7[Federal Legislative List in the Fourth  Schedule] to the 
Constitution], the 5[Federal Government]; and 
 
 (b) in other cases, the Provincial Government. 
 
 Explanation.___ “The Provincial Government” in relation to an institution registered under the 
Societies Registration Act, 1860 (XXI of 1860), means the Provincial Government of the Province in 
which the society is registered.]  
 
 9. [Savings as to estates of soldiers .] Omitted by the Federal Laws (Revision and 
Declaration) Ordinance, 1981 (XXVII of 1981) s. 3 and Sch. II. 
 
 10. [Repeals.] Rep. by the Repealing Act, 1927 (XII of 1927), s. 2 and Schedule. 
8THE SCHEDULE 
LIST OF INSTITUTIONS 
[See sub-section (2) or section 8] 
9[1. A Court of Wards]. 
 
2. A College affiliated to a University established by Statute. 
 
10[3. The Pakistan Red Cross Society]. 
 
4. The 11[*Punjab] University. 
 
5. The State Bank of Pakistan. 
 
6. The North-West Frontier Provincial Branch of the 12[Pakistan Red Cross Society]. 
 
 
 1 Subs. by A.O., 1937. 
 2Subs. ibid. 
 3Subs. ibid. 
 4Sub-section (4) and explanation ins. ibid. 
 5Subs. by F.A.O., 1975, Art. 2 and Table. 
 6Subs. by A.O., 1964, Art. 2 and Sch. 
 7Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981, (XXVII of 1981), s.3 and Sch. II.  
 8The Schedule containing items 1 to 7 were added originally by the Provident Funds (Amdt.) Act, 1930 (I of 1930), s.4. 
 9Subs. by A.O., 1949.  
 10Subs. by Ord. XXVII of 1981, s.3 and Sch. II. 
 11Subs. by the Federal Laws (Revision and Declaration) Act, 1951 (XXVI of 1951), s. 8. 
 12Subs. by Ord. XXVII of 1981, s. 3 and Sch. II. 
1[* *  *  *  *  *         *] 
 
 
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2[8. The National Bank of Pakistan.] 
 
3[9. The Pakistan Industrial Finance Corporation.] 
 
4[10. The Pakistan Security Printing Corporation, Ltd.] 
 
5[11. The House Building Finance Corporation.] 
 
12. The Agricultural Development Finance Corporation. 
 
6[13. The Pakistan Insurance Corporation.] 
 
7[14. The Pakistan Council of Scientific and Industrial Research.] 
 
8[15. The Pakistan Industrial Credit and Investment Corporation, Limited.]  
 
 9[16.The Pakistan Industrial Development Corporation.]  
 
10[17. The Agricultural Bank of Pakistan.]  
 
11[18. The Telephone Industries of Pakistan, Limited.] 
 
12[19. The Inter-University Board of Pakistan.] 
 
13[20. The University of Karachi.] 
 
14[21. Pakistan Atomic Energy Council.] 
 
15[* *  *  *  *  *           *] 
 
16[23. The Institute of Chartered Accountants of Pakistan.] 
 
18[24. The National Shipping Corporation.] 
 
19[25. Pakistan International Airlines Corporation.] 
 
20[26. The Investment Corporation of Pakistan.] 
 
21[27.  
 
28.        
29. 
 
 1Item 7 omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3, and Sch. II. 
 2Added with effect from the 1st April 1950, by Notification No. 4185-RI/50, dated the 29th August, 1950, see Gaz. of P., 1950, Pt. I, p. 457. 
 3Added with effect from the 1 st March, 1951, by the Ministry of Finance Notification No.F. 21(2) -RI/52, dated the 25 th February, 1952, see 
 Gaz. of P., 1952, Pt. I, p. 156. 
 4Item 10 was added with effect from the 1st April, 1953, by Notification no. 1670-/RI/54,  see Gaz. of P. 1954, Pt.I, p. 99. 
 5Item 11 and 12 were added with effect from the 1 st January, 1954, and the 15 th July, 1952, respectively by Notification no. (13) D - 163- 
 RI(3)/54, see ibid., p. 180. 
 6Item 13 was ins. with effect from the 12th January, 1953, by Notification No. F. (17)24-RI/55, see ibid., 1958, Pt.I, p. 142. 
 7Item 14 was added with effect from the 1st September, 1953, by Notification No. F5(1)/RI(3)/57, see ibid., p. 160. 
 9Added with effect from the 2nd October, 1957, by Notification No. FI(115)-RI(3)/58, see Gaz. of P., 1958, Pt. I. p.454. 
 10Added with effect from the 1st October, 1957, by Notification No. I (202), RI (3)/58, see ibid. 
 11Added with effect from the 1st October, 1958, by Notification No. S.R.O 352, see ibid., 1959, Pt. I, p. 347. 
 12Added with effect from the 30th December, 1959, by Notification No. TIP 3-2/54, see ibid., 1960, Pt. I, p. 32. 
 13Added with effect from the 7th August, 1959, by Notification No. S.R.O 1037 (K), see ibid.,  p. 372. 
 14Added with effect from the 21st March, 1952, by Notification No. S.R.O 7 (K)/62, see ibid., 1962, Pt. I, p. 3. 
 15Added with effect from the 2nd May, 1959, by Notification No. S.R.O 228 (K)/64, see ibid., 1964, Pt. I, p. 102. 
 16Omitted by the Federal Laws (Revisi on and Declaration) Ordinance, 1981 (27 of 1981), s. 3 and Sch. II, which was previously added by 
 S.R.O No. 1328 (K) /69, (w.e.f. 1st January 1963.) 
 17Added by S.R.O No. 563 (K) /70, dated 12th June, 1970.  
 18Added by S.R.O No. 1121 (I) /72, dated 25th October, 1972. 
 19Added by S.R.O No. 16 (I) /75, dated 20th December, 1975. 
 20Added by S.R.O No. 699 (I) /75, dated 18th June, 1975. 
 21Entries 27 to 29 are missing. 
 
 
 
 
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1[30. The Habib Bank Limited. 
 
31. The United Bank Limited. 
 
32. The Muslim Commercial Bank Limited. 
 
33. The Allied Bank of Pakistan Limited. 
 
34. The Agricultural Development Bank of Pakistan. 
 
35. The Industrial Development Bank of Pakistan. 
 
36. The National Development Finance Corporation. 
 
37. The National Investment Trust. 
 
38. The Small Business Finance Corporation. 
 
39. The Federal bank for Cooperatives.] 
 
2[40.The National Insurance Corporation.] 
 
3[41.Pakistan Space and Upper Atmosphere Research Commission.] 
 
4[42.Trading Corporation of Pakistan Limited.] 
 
 
 
____________________ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RI - Date: 13-05-2024 
 1Added by S.R.O No. 37(I)/83, dated 12th January 1983. 
 2Added by S.R.O. No. 354 (I)/ 85, dated 14th April, 1985. 
 3Added by S.R.O. No. 701 (I)/ 87, dated 26th August, 1985. 
 4Added by S.R.O No. 159 (KE)/91 dated 2nd March 1991.