COTTON INDUSTRY (STATISTICS) ACT, 1926

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Cotton Industry (Statistics) 
 
CONTENTS 
1. Short title and extent. 
2. Definitions. 
3. Delivery of monthly returns of goods and yarn manufactured by mill 
owner. 
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. 
 
THE COTTON INDUSTRY (STATISTICS) ACT, 1926 
(XX of 1926) 
 
 
 
TEXT 
1
THE COTTON INDUSTRY (STATISTICS) ACT, 1926 
(XX of 1926) 
[3 April 1926] 
An 
Act 
to provide for the regular submission of returns of quantities of cotton goods manufactured 
and cotton yarn spun in 
2
[
3
[
4
[the Province of the Punjab]]]. 
WHEREAS it is expedient, notwithstanding the repeal of the Cotton Duties Act, 1896
5
, to 
provide for the regular submission of returns of the quantities of cotton goods manufactured 
and cotton yarn spun in 
6
[
7
[
8
[the Province of the Punjab]]]; 
 It is hereby enacted as follows: 
1. Short title and extent .– (1) This Act may be called the Cotton Industry (Statistics) 
Act, 1926. 
9
[(2) It extends to the whole of 
10
[the Province of the Punjab].] 
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 building or place where cotton goods are woven, knitted or 
otherwise manufactured, or where cotton yarn is spun, by machinery moved 
                                                           
1For Statement of Objects an d Reasons, see Gazette of India, 1926, P art V, at p. 1001. This Act received the assent of the 
Governor General on March 25, 1926, published in the Gazette of India, Part IV, dated April 3, 1926, pp. 31-32. 
2Substituted for the words “British India” by the  Government of India (Adaptation of Indian Laws) Order, 1937, published in the 
Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, Article 3 read with Schedule I. 
3Substituted for the words “ the Provinces and the Capital of the Federation” b y the Central Laws (Statute Reform) Ordinance, 
1960 (XXI of 1960), (w.e.f. 14.10.1955), published in the Gazette of Pakistan (Extraordinary), dated June 9, 1960, pp. 725-845, 
s. 3 read with Second Schedule. 
4Substituted for the word “Pakistan” by the Punja b Laws (Adaptation) Order, 1974 (I of 1974), published in the Punjab Gazette 
(Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, clause (2) of Article 2 read with Schedule. 
5II of 1896.   
6Substituted for the words “British India” by the Governme nt of India (Adaptation of Indian Laws) Order, 1937, published in the 
Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, Article 3 read with Schedule I. 
7Substituted for the words “ the Provinces and the Capital of the Federation” by the Cen tral Laws (Statute Reform) Ordinance, 
1960 (XXI of 1960), (w.e.f. 14.10.1955), published in the Gazette of Pakistan (Extraordinary), dated June 9, 1960, pp. 725-845, 
s. 3 read with Second Schedule. 
8Substituted for the word “Pakistan” by the Punjab Laws (A daptation) Order, 1974 (I of 1974), published in the Punjab Gazette 
(Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, para (2) of Article 2 read with Schedule. 
9Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), (w.e.f. 14.10.1955), published in the Gazette 
of Pakistan (Extraordinary), dated June 9, 1960, pp. 725-845, s. 3 read with Second Schedule. 
10Substituted for the word “Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (I of 1974), published in the Punjab G azette 
(Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, para (2) of Article 2 read with Schedule. 
otherwise than by manual labour, and inc ludes every part of such building or 
place; 
(d) “owner”, in relation to any mill, includes the managing 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 good s and yarn manufactured by mill owner .– 
(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 descripti on of goods and of yarn, the quantity manufactured during the 
period to which 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. 
 (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 mills 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 
notice to the owner, 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 
2
[Provincial Government] in 
this behalf shall be entitled to inspect any record containing the description or formulae of 
any trade process. 
 (2) All copies 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 
3
[Provincial Government]  shall from the returns 
delivered under section 3, cause to be compiled and published, in such form as 
4
[it] may 
direct, statements showing for each month the total quantities of goods manufactured and of 
yarn spun in mills in 
5
[the Province]. 
6. Power to make rules .– (1) The 
6
[Provincial Government] may, by notification in the 
7
[Official Gazette], make rules
1
 consistent with this Act to carry out the purposes thereof. 
                                                           
1Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, published 
in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, Article 3 read with Schedule I. 
2Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, published 
in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, Article 3 read with Schedule I. 
3Substituted for the words “Governor General in Council” by the Order ibid. 
4Substituted for the word “he” by the Order ibid., Article 5 read with Schedule I. 
5Substituted for the words “British India” by the Order ibid., Article 3 read with Schedule I. 
6Substituted for the words “Governor General in Council” by the Order ibid. 
7Substituted for the words “Gazette of India” by the Order ibid. 
 (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 part iculars 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 re gard 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 retur n under section 3, knowingly delivers a false 
return, or 
(c) omits to make any return 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 information acquired by 
him in the inspection of any mill under this Act shall be punishable wit h 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 Indian
2
 Penal Code
3
 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 
4
[Provincial Government]  may, by notification in the 
5
[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. 
 
                                                                                                                                                                                     
1For rules see Notification No. 1080-C, published in the Gazette of India, Part-I, dated April 3, 1926, pp. 463-465. 
2Word “Pakistan” substituted for the word “Indian” by the Adaptation of Central Acts and Ordinances Order, 1949, vide 
Notification No. G.G.O. 4, published in the Gazette of Pakistan (Extraordinary), dated March 28, 1949, pp. 223-283, subsection 
(1) of s. 3. Now it is Pakistan Penal Code. 
3XLV of 1860. 
4Substituted for the words “Governor General in Council” by the Government of India (Adaptation of Indian Laws) Order, 1937, 
published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, Article 3 read with Schedule I. 
5Substituted for the words “Gazette of India” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in  
the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, Article 3 read with Schedule I.