Sugar Export Subsidy Fund Ordinance, 1970

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THE SUGAR EXPORT SUBSIDY FUND ORDINANCE, 1970 
 
CONTENTS 
1.  Short title, extent and commencement 
2.  Definitions 
3.  Levy of sales tax and excise duty 
4.  Sugar export Subsidy Fund 
5.  Registration of contracts 
6.  Power to call for information, etc. 
7.  Penalty 
8.  Offences by companies, etc. 
9.  Cognizance of offences 
10.  Protection of action taken in good faith 
11.  Power to make rules 

 
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THE SUGAR EXPORT SUBSIDY FUND ORDINANCE, 1970 
*ORDINANCE NO. XX OF 1970 
          [26th  October, 1970] 
 
An Ordinance to provide for the establishment of a Sugar Export Subsidy Fund for promoting export 
of sugar. 
 
 WHEREAS it is expedient to provide for the establishment of a Sugar Export Subsidy Fund 
for promoting export of sugar; 
 
  AND WHEREAS, during the absence of the President and Chief Martial Law Administrator 
abroad, the Minister for Health, Labour and Family Planning is performing the functions of President 
as Acting President in pursuance of clause (a) of paragraph 3 of the State Arrangeme nts Regulation 
(Martial Law Regulation No. 55); 
 
  NOW, THEREFORE, in pursuance of the Proclamation of the 25 th day of March, 1969, read 
with the Provisional Constitution Order and the Regulation aforesaid, and in exercise of all powers 
enabling him in tha t behalf, the Acting President is pleased to make and promulgate the following 
Ordinance:___ 
 
  1. Short title, extent and commencement. ___(1) This Ordinance may be called the Sugar 
Export Subsidy Fund Ordinance, 1970. 
 
  (2) It extends to Baluchistan, the North-West Frontier Province, the Punjab and Sind. 
 
  (3) It shall come into force at once. 
 
            2. Definitions. In this Ordinance, unless there is anything repugnant in the subject or 
context,___ 
 
(a)  “export” means taking to any place outside Pakistan by any means; 
 
(b)  “prescribed” means prescribed by rules made under this Ordinacne; 
 
(c)  “sugar” does not include khandsari and Palmyra sugar; 
 
(d)  “sugar-cane” means the plant saccharum officinarum which is commonly 
known as the sugar-cane and from which sugar is obtained. 
 
 3. Lev y of sales tax and excise duty. ___(1) There shall be levied and collected in such 
manner as may be prescribed___ 
 
(a)     sales tax on sugar-cane sold to the sugar mills at the rate of twenty -five paisa 
per maund; and 
 
(b)    excise duty___ 
 
 (i)  on sugar-cane grown by sugar mills at the rate of twenty -five paisa per 
maund, and 
(ii)  on sugar produced by sugar mills at the rate of one rupee per maund. 
 
 
* The Ordinance has been declared to be validly made by the Competent authority, see the validation of Laws Act, 1975 (LXIII of 1975). 
 
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             (2) The sales tax and excise duty levied under sub-section (1) shall be in addition to any sales 
tax or excise duty imposed on sugar -cane or sugar by or under any other law for the time being in 
force. 
              
             4. Sugar Export Subsidy Fund. ___(1) There shall be established a fund to be called the 
Sugar Export Subsidy Fund to which shall be cre dited the proceeds of the sales tax and excise duty 
levied and collected under section 3 after deducting the cost of collection. 
 
             (2) The Sugar Export Subsidy Fund shall be app lied for the purpose of subsidis ing export of 
sugar to such extent and in such manner as the 1[Federal Government] may, from time to time, 
decide. 
             (3) The 1[Federal Government] may, by special order, authorise repayment from out of the 
Sugar Export Subsidy Fund of the excise duty paid on so much of the sugar produced by a sugar mill 
as is exported by such mill. 
 
             5. Registration of contracts.  The 1[Federal Government] may, by general or special order, 
require any contract or class of contracts for export of sugar to be registered in such manner and with 
such authority as may be specified in the order. 
 
              6. Power to call for information, etc. ___(1) The 1[Federal Government] may, at any time, 
by order, direct any sugar mill to maintain such accounts and to furnish to the 1[Federal] Board of 
Revenue or to any officer of the 1[Federal Government] such returns or other information relating to 
crushing of sugar-cane and production of sugar within such time and giving such particulars as may 
be specified in the order. 
 
  (2) Any person authorised in this behalf by the 1[Federal Government] or by the 1[Federal]  
Board of Revenue may at all reasonable times enter any sugar factory or any place or premises where 
sugar is manufactured, stored or kept for sale and may require the production for his inspection of 
any book, register , record or other paper kept therei n and ask for any information relating to the 
crushing of sugar-cane and production of sugar. 
  
 7. Penalty. A person shall be punishable with imprisonment for a term which may extend to 
three years, or with fine, or with both, if he ___ 
  
(a)  contravenes or fails to comply with any order or direction issued under this 
Ordinance; or 
 
(b)  when required by any order made under this Ordinance to make any statement 
or furnish any information, makes a statement or furnishes information which 
he knows or has re asonable cause to believe to be false or does not believe to 
be true; or 
 
(c)  makes any such statement as aforesaid in any book, account, record, 
declaration, return or other document which he is required by any such order 
to maintain or furnish; or 
 
(d)  maintains double sets of books, accounts or any other records, in which the 
entries are not identical. 
 
 
 1 Subs. by F.A.O., 1975, Art. 2 and Table. 
 
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  8. Offences by Companies, etc. Where any person guilty of an offence under this Ordinance 
is a company o r other body corporate, every director, manager, secretary or other officer, and every 
agent and servant thereof and, in the case of an unlimited company or a company limited by 
guarantee, also every member thereof shall be punishable as if he had committed such offence: 
   
 Provided that no such director, manager, secretary or other officer and no such agent, servant, 
or member shall be prosecuted under this Ordinance except with the previous approval of the 
1[Federal]  Board of Revenue; and the 1[Federal] Board of Revenue shall not give such approval if it 
is satisfied after giving such director, manager, secretary, officer, agent, servant or member an 
opportunity of showing cause against prosecution that the offence was committed without his 
knowledge or that he used due diligence to prevent its commission. 
           
   9. Cognizance of offences. No court shall take cognizance of an offence punishable under 
this Ordinance except on a report in writing of the facts constituting such offence made by the 
1[Federal] Board of Revenue or any person authorised by it in this behalf. 
 
 10. Protection of action taken in good faith. No suit, prosecution or other legal proceedings 
shall lie against the 1[Federal Government] or any authority or person exercising any po wer under 
this Ordinance for anything which is in good faith done or intended to be done under this Ordinance 
or any rules or orders made thereunder. 
  
            11. Power to make rules. The 1[Federal Government] may make rules for carrying out the 
purposes of this Ordinance. 
 
____________ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RGN Dated: - 04.01.2024 
 
1 Subs. by F.A.O., 1975, Art. 2 and Table.