Oil Seeds Committee Act, 1946

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THE OIL SEEDS COMMITTEE ACT, 1946 
 
 
 
CONTENTS 
1.  Short title and extent 
2.  Definitions 
3.  Imposition of oilseeds cess 
4. [Omitted.] 
5. [Omitted.] 
6. [Omitted.] 
7. [Omitted.] 
8. [Omitted.] 
9.  [Omitted.] 
10.  Delivery of monthly returns 
11.  Collection of duty of excise 
12.  Finality of assessment and recovery of unpaid duty of excise 
13.  Power to inspect mills and take copies of records and accounts 
14.  Information acquired to be confidential 
15. [Omitted.] 
16. [Omitted.] 
17.  Power of the Federal Government to make rules 
17 A.  Penalty for contravention of rules 
18.  [Omitted.] 
19.  Publication of rules and regulations 
  
 
 

 
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THE OIL SEEDS COMMITTEE ACT, 1946 
1ACT No. IX OF1946 
[18th April, 1946] 
2[An Act to provide for the levy and collection of cesses on oils extracted from oilseeds and oilseeds 
exported from Pakistan]. 
 2[Whereas it is expedient to provide for the levy and collection of cesses on oils extracted from 
oilseeds and oilseeds exported from Pakistan ;] 
 It is hereby enacted as follows:__ 
 1. Short title and extent.___2[(1) This Act may be called the Oilseeds Cesses Act, 1946]. 
 3[(2) It extends to the whole of Pakistan.] 
 2. Definitions.—In this Act, unless there is anything repugnant in the sub ject or context,‑ 
 4[*  *  *  *  *  *  *] 
4[(a)] “Collector” means the officer appointed by the 5[Federal Government] to perform 
in any specified area the duties of a Collector under the provi sions of this Act 
and the rules made thereunder, and includes any officer sub ordinate  to that 
officer whom he may by order in writing authorise to perform his duties under 
those provisions; 
 6[*  *  *  *  *  *  *] 
 4[*  *  *  *  *  *  *] 
4[(c)]  “grower” means an agriculturist who grows oilseeds, with or without the aid of 
hired labour; 
4[(d)]  “mill” means any place in which oilseeds are crushed wi th the aid of power, 
which is a factory as defined in section 2 of the Factories Act, 1934; (XXV of 
1934). 
 
1The Act has been extended to___ 
(a) the Baluchistan States Union, see the Baluchistan States Union (Federal Laws) (Extension) Order, 1953 (G. G. O. 4 of 1953), as amended; 
(b) the Khairpur State, see the Khairpur State (Federal Laws) (Exten sion) Order, 1953 (G. G. O. 5 of 1953), as amended; and 
(c) the State of Bahawalpur, see the Bahawalpur (Extension of Federal Laws) Order, 1953 (G. G. O. 11 of 1953), as amended. 
The Act has been and shall be deemed to have been brought into force in Gwadur (wit h effect from the 8th September, 1958), by the Gwadur (Appli 
cation of Central Laws) 
Ordinance, 1960 (XXXVII of 1960), s. 2. 
2Subs. by the Acts relating to Cesses on Agricultural Prod ucts (Amdt.) Ordinance, 1982 (X  of 1982), s. 2 and Schedule for the long title, which was 
previously amended by Act 19 
of 1960, s. 2. 
3Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for the original 
sub‑section (2), as amended by A. O., 1949. 
4Cls. (a) and (d) omitted, and clauses (b), (c), (e) and (f) relettered as clauses (a) (b), (c), and (d) respectively, by Act IX of 1950, s. 5. 
5Subs. by F. A. O. 1975, Art. 2 and Table for “Central Government”. 
6Clause (b) omitted by Ord. X of 1982, s. 2 and Sch., which was previously amended by various enfiactments. 
  
 
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1[(e)]  “oilseeds” does not include coconuts; 
1[(f)]  “prescribed” means prescribed by rules made under this Act (XXV of 1934). 
 3. Imposition of oilseeds cess.__(1) There shall be levied and collected on and after the date of 
the commencement of this Act as cesses for the purposes of this Act,‑ 
(a)  on all oils extracted from oilseeds crushed in any mill in 2[Pakistan], whether 
the oilseeds are produced in or imported from outside 2[Pakistan], a du ty of 
excise at the rate of one anna per maund, and 
(b)  on all oilseeds exported out of 2[Pakistan], to a destination outside 3[Pakistan], 
a duty of customs at the rate of two annas per maund: 
 Provided that the 4[Federal Government] may from time to time 5[* * *] ,fix by notification in 
the official Gazette 6[different] rate at which the duty of excise or duty of customs shall be levied and 
collected: 
 Provided further that no such duty of customs shall be levied on any oilseeds exported under a 
contract for export entered into before the aforesaid date. 
 7[*  *  *  *  *  *  *] 
 8[*  *  *  *  *  *  *] 
 4 to 8. 9[Omitted.] 
 9. 10[Omitted.]  
 10. Delivery of monthly returns.__(1) The owner of every mill shall furnish to the Collector, 
on or before the 7th day of each month, a return stating the total amoun t of oils extracted in the mill 
during the preceding month, together with such further informat ion in regard thereto as may be 
prescribed: 
 Provided that no return shall be required in regard to oils extra cted before the commencement 
of this Act. 
 (2) Every such return shall be made in such form and shall be ve rified in such manner as may 
be prescribed. 
 
1Cls. (g) and (h) relettered as clauses (e) and (f) respectively by the Oilseeds Committee (Amdt.) Act, 1950 (IX of 1950), s. 3. 
2Subs. by the Central Laws (St atute Reform) Ordinance, 1960 (XXI  of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for “the 
Provinces and the Capital of the Federation” which had been subs. by A. O., 1949, for “British India”. 
3Subs. by Act IX, of 1950, s. 6, for “India”. 
4Subs. by F. A. O., 1975, Art. 2 and Table, for “Central Government”. 
5The words “and after consulting the Committee” omitted by Act IX of 1950, s. 6. 
6Subs. ibid., for “lesser”. 
7Subsection (2) omitted by the Acts relating to Cesses on Agricultural Products (Amdt.) Ordinance, 1982 (X of 1982), s. 2 and Schedule. 
8Subsection (3) omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and ScheduleII. 
9Omitted by the Oilseeds Committee (Amdt.) Act, 1950 (XIX of 1950), s. 7. 
10Omitted by the Acts relating to Cesses on Agricultural Products (Amdt) Ordinance, 1982 (X of 1982), s. 2 and Schedule. 
 
 
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 11. Collection of duty of excise .__(1) On receiving any retur n made under section 10, the 
Collector shall assess the amount of the duty of excise payable under section 3 in respect of the period 
to which the return relates, and if the amount has not already bee n paid, shall cause a notice to be 
served upon the owner of the mill requiring him to make payment of the amount assessed within thirty 
days of the service of the notice. 
 (2) if the owner of any mill fails to furnish in due time the return referred to in sub‑ section (1) 
of section 10 or furnishes a return which the Collector has reason to believe  is incorrect or defective, 
the Collector shall assess the amount, if any payable by him in such manner as may be prescribed, and 
the provisions of sub‑section (1) shall thereupon apply as if such assessment had been ma de on the 
basis of a return furnished by the owner: 
 Provided that, in the case of a return which he has reason to believe is incorrect, or defective, 
the collector shall not assess the duty of excise at an amount higher than that at which it is assessable 
on the basis of the return without giving to the own er a reason able opportunity of proving the 
correctness and completeness of the return. 
 (3) A notice under sub‑section (1) may be served on the owner  of a mill either by post or by 
delivering it or tendering it to the owner or his agent at the mill. 
 12. Finality of assessment and recovery of unpaid duty of excise.___(1) Any owner of a mill 
who is aggrieved by an assess ment made under section 11 may, within three months of service of the 
notice referred to in sub‑section (1) of that section, apply to the District Judge, 1[* * * ] for the 
cancellation or modification of the assessment and, on such application, the said Judge may cancel or 
modify the assessment and order the refund to such owner of the whole or part, as the case may be, of 
any amount paid thereunder. 
 (2) The decision under sub‑section (1) of the District Judge 2[* * *] shall be final. 
 (3) Any sum recoverable under section 11 may be recovered as an arrear of land revenue. 
 13. Power to inspect mills and take copies of records and accounts .___(1) The Collector or 
any officer empowered by general or special order of the 3[Federal Government] in this behalf shall 
have free access at all reasonable times during working hours to any mill or to any part of any mill. 
 (2) The Collector or any suc h officer may, at any time during  working hours, with or without 
notice to the owner, examine the purchase, sale and stock records and accounts of any mill and ta ke 
copies of or extracts from all or any of the said records or accounts  for the purpose of te sting the 
accuracy of any return or of informing himself as to the particulars  regarding which information is 
required for the purposes of this Act or any rules made thereunder: 
 Provided that nothing in this section shall be deemed to a uthorise the examin ation of any 
description or formulae of any trade process. 
 
 
1The words and comma “or in a Presidencytown, 
to the Chief Judge of the Small Cause Court” omitted by the Oilseeds Committee (Amdt.) Act, 1950 (IX of 1950), s. 9. 
2The words and commas “or the Chief Judge of the Small Cause Court, as the case may be,” omitted, ibid. 
3Subs. by F. A. O., 1975, Art. 2 and Table, for “Central Government”. 
  
 
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 14. Information acquired to be confidential .___(1) All s uch copies and extracts and all 
information acquired by a Collector or any other officer from an insp ection of any mill or warehouse 
or from any return submitted under this Act shall be treated as confidential. 
 (2) If the Collector or any such officer discloses to any person other than a superior officer any 
such information as aforesaid without the previous sanction of the 1[Federal Govern ment], he shall be 
punishable with imprisonment which may ex tend to six months and shall also be liable to fine: 
 Provided that nothing in this section shall apply to the dis closure of any such information for 
the purposes of a prosecution in respect of the making of a false return under this Act. 
 15 to 16. 2[Omitted.]  
 17. Power of the Federal Government to make rules.___(1) The 1[Federal Government] may, 
after previous pub lication, make rules for the purpose of carrying into effect the provisions of this 
 Act. 
 3[* * * * * * *] 
 4[17A. Penalty for contravention of rules. Rules made unde r section 17 may provide that a 
breach of any of them shall be punishable with fine not exceed ing one thousand rupees.] 
 18. 5[Omitted.]  
 19. Publication of rules and regulations .—All rules made under section 17 6[* * *] shall be 
published in the 7[official Gazette]. 
 
 
 
 
 
 
 
 
 
Date:-22.04.2024 
1Subs. by F. A. O. 1975, Art. 2 and Table, for “Central Government”. 
2Omitted by the Oilseeds Committee (Amdt.) Act, 1950 (XIX of 1950) s.10.] 
3Sub‑section (2) omitted by the Oilseeds Committee (Amdt.) Act, 1950 (19 of 1950), s. 11. 
4Section 17A ins. by the Coconut and Oilseeds Committees Acts (Amdt.) Ordinance, 1962 (25 of 1962), s. 3. 
5Omitted by the Oilseeds Committee (Amdt.) Act, 1950, (XIX of 1950), s.12. 
6The words “and all regulations made under section 18” omitted by Act 19 of 1950, s. 13. 
7Subs. ibid., for “Gazette of India”.