Cotton Industry (Statistics) Act, 1926

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THE COTTON INDUSTRY (STATISTICS) ACT, 1926 
 
 
 
CONTENTS 
 
1.  Short title and extent 
 
2.  Definitions 
 
3.  Delivery of monthly returns of goods and yarn manufactured by mill-owners 
 
4.  Power to inspect mills and take copies of records 
 
5.  Publication of returns 
 
6.  Power to make rules 
 
7.  Penalties 
 
8.  Exemption 
 
9.  Protection for acts done under this Act 
  
 
 
 
 
 
 
 
 
 

 
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THE COTTON INDUSTRY (STATISTICS) ACT, 1926 
 
ACT No. XX OF 1926 
 
 [25th March, 1926] 
 
An Act to provide for the regular submission of returns of quantities of cotton goods 
manufactured and cotton yarn spun in 1[Pakistan] 
 
 WHEREAS it is expedient, notwithstanding the repeal of the Cotton Duties Act, 1896 (II of 
1896), to provide for the regular submission of returns of the quantitie s of cotton goods 
manufactured  and cotton yarn spun in 1[Pakistan] It is hereby enacted as follows:___ 
 
1. Short title and extent.⸻(1) This Act may be called the Cotton Industry (Statistics) Act, 1926. 
 
  1[(2) It extends to the whole of Pakistan.] 
 
 2. Definitions. ⸻For the purposes of this Act, unless there is anything repugnant in the 
subject or context,___ 
 
(a) “cotton goods” or “ goods” includes all tissues and other articles (except yarn 
and thread) woven, knitted or otherwise manufactured wholly or partly from 
cotton yarn; 
 
(b) “cotton yarn” or “yarn” means yarn wholly or partly composed of cotton 
fibres; 
 
(c) “mill” means any bu ilding or place where cotton goods are woven, knitted or 
otherwise manufactured, or where cotton yarn is spun, by machinery moved 
otherwise than by manual labour, and includes every part of such building or 
place; 
 
(d) “owner”, in relation to any mill, inc ludes the manag ing agent or other 
principal officer of the mill ; and 
 
(e) “prescribed” means prescribed by rules made under this Act. 
 
 3. Delivery of monthly returns of goods and yarn manufactured by mill -owners.___(1) 
The owner of every mill shall each month prepare and deliver, or cause to be prepared and delivered, 
to the prescribed officer a return of all cotton goods manufactured and all cotton yarn spun in the mill 
during the preceding month by machinery moved otherwise than by manual labour, and shall 
subscribe a declaration of the truth of the return at the foot thereof. 
 
 (2) Save as may be otherwise prescribed , every such return shall state, in respect of each 
description of goods and of yarn, the quantity manufactured during the period to whic h the return 
relates, and shall contain such further information, and be in such form and be subject to such 
conditions as to verification and otherwise, as may be prescribed. 
 
1Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (Ordinance No. XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955). 
 
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 (3) Every such return shall be delivered to the prescribed officer or posted to his address 
within seven days after the end of the month to which it relates. 
 
 4. Power to inspect mill s and take copies of records. —(1) Any officer authorised by the 
1[Provincial Government] by order in writing in this behalf shall have free access at all reasonable 
times during working hours to any mill and may at any time, with or without n otice to the o wner, 
examine and take copies of, or extracts from, the records of the mill for the purpose of testing the 
accuracy of any return made under section 3, or of informing himself as to any particulars regarding 
which information is required for the purposes of this Act or any rules made thereunder: 
 
 Provided that no officer not especially empowered by the 1[Provincial Government] in this 
behalf shall be entitled to in spect any record containing the description or formulae of any trade 
process. 
 
 (2) All copi es and extracts and all information acquired by any officer in the inspection of 
any mill under this section shall be treated as strictly confidential. 
 
 5. Publication of returns.  The 1[Provincial Government] shall, from the returns delivered 
under sectio n 3, cause to be compiled and published, in such form as 1[it] may direct, statements 
showing for each month the total quantities of goods manufactured and of yarn spun in mills in 1[the 
Province]. 
 
 6. Power to make rules. __(1) The 1[Provincial Government ] may, by notification in the 
1[official Gazette], make rules consistent with this Act to carry out the purposes thereof. 
 
  (2) In particular and without prejudice to the generality of the foregoing power, such rules 
may provide for all or any of the following matters, namely:___ 
 
(a) the form of any return required under this Act, the Particulars to be contained 
therein, and the manner in which the return shall be verified; 
 
(b) the nature of the records to be maintained by the owners of mills; 
 
(c) the powers and duties, in regard to the inspection of mills under this Act, of 
the officers authorised to make such inspections; and 
 
(d) any other matter which may be or is to be prescribed. 
 
 7. Penalties.___(1) Any person who⸻ 
 
(a) knowingly falsifies any record of manufacture or production kept in a mill, or 
 
(b) being required to deliver a return under section 3, knowingly delivers a false 
return, or 
 
 
1Subs. by the Government of India (Adaptation of Indian Laws) Order, 1937.  
 
 
 
  
 
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(c) omits to make any ret urn required by section 3, or refuses to sign or complete 
the same, or 
 
(d) knowingly does any act, not otherwise punishable under this Act, in 
contravention of the provisions of any rule made under this Act,  
 
shall be punishable with fine which may extend to five hundred rupees. 
 
 (2) Any person who discloses any particulars or other in formation acquired by him in the 
inspection of any mill under this Act shall be punishable with fine which may extend to one thousand 
rupees: 
 
 Provided that nothing in this sub-section shall apply to the disclosure___ 
 
(a) of any such particulars or information for the purpose of a prosecution under 
section 193 of the Pakistan Penal Code  (XLV of 1860)  or under this Act, in 
respect of any return kept or record made for the purposes of this Act, or 
 
(b) of any such particulars or information to any person acting in the execution of 
any duty imposed upon him by this Act, where the disclosure is necessary for 
the purposes of this Act. 
 
 8. Exemption.___The 1[Provincial Government] may, by notification in the 1[official Gazette], 
exempt from the operation of this Act or of any specified provision thereof any mill or class of mills, 
or any goods or class of goods, specified in the notification. 
 
 9. Protection for acts done under this Act. ___No suit or other legal proceeding shall be 
instituted against any person in respect of anything which is in good faith done or intended to be 
done under this Act. 
 
 
________________ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
41130 
Date: 20-02-2025 
 
1Subs. by the Government of India (Adaptation of Indian Laws) Order, 1937.