{ "schema_version": "qanun-law-text/1", "id": "punjab-code-8c0b255daf2f0eb9", "title": "PUNJAB INDUSTRIAL DEVELOPMENT BOARD ACT, 1973", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/VmNUZgs5UWA-", "version": null, "source_snapshot": "2026-08-06T16:57:09Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "e694d41eccdd0de5a41f4c0f9bf4985634eb68e178f53827b4c192b4ec9057f8", "source_sha256": "e694d41eccdd0de5a41f4c0f9bf4985634eb68e178f53827b4c192b4ec9057f8", "text_version_id": "law:punjab-code-8c0b255daf2f0eb9:sha256:e694d41eccdd0de5a41f4c0f9bf4985634eb68e178f53827b4c192b4ec9057f8", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB INDUSTRIAL DEVELOPMENT BOARD ACT, \r\n1973 \r\n(XXIII of 1973) \r\nCONTENTS \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement \r\n2. Definitions \r\nCHAPTER II \r\nCONSTITUTION OF THE BOARD \r\n3. Constitution of the Board \r\n4. Management \r\n5. Board of Directors \r\n6. Managing Director \r\n7. Disqualification of Managing Director and Directors \r\n8. Removal of Managing Director and Director \r\n9. Resignation by or removal of Managing Director or Director \r\n10. Appointment of officers, etc \r\n11. Declaration of fidelity and secrecy \r\n12. Financial and technical advisory Committees \r\n13. Immunity of the Board and its employees \r\n14. Delegation of powers \r\n15. Meetings of the Board \r\n16. Power of Board to associate other persons \r\nCHAPTER III \r\nPOWERS, DUTIES AND FUNCTIONS OF THE BOARD \r\n17. Powers, duties and functions of the Board \r\n18. Loans \r\n19. Functions of the Board \r\n20. Board Fund \r\n21. Board to be deemed a local authority \r\n22. Custody and investment of Industrial Development Fund \r\n23. Maintenance of accounts \r\n24. Audit of accounts \r\n25. Reports to be furnished to Government \r\nCHAPTER IV \r\nMISCELLANEOUS \r\n26. Winding up \r\n27. Power to make rules \r\n28. Power to make regulations \r\n29. Repeal \r\nSCHEDULE \r\nTEXT \r\n1\r\nTHE PUNJAB INDUSTRIAL DEVELOPMENT BOARD ACT, 1973 \r\n(XXIII of 1973) \r\n[15th December, 1973] \r\nAn \r\nAct \r\nto provide for the establishment of an Industrial Development Board in the Punjab. \r\nPreamble.– WHEREAS it is expedient to make provisions for the establishment of \r\nan Industrial Development Board in the Punjab to establish, manage, control and run \r\nindustries in the public sector; \r\n It is hereby enacted as follows:– \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\nPunjab Industrial Development Board Act, 1973. \r\n(2) It extends to the whole of the Province of the Punjab and shall come \r\ninto force at once. \r\n (3) It shall apply to the industries mentioned in the Schedule. \r\n (4) Government may, at any time, by notification in the official Gazette, \r\nadd to or delete from the industries mentioned in the Schedule and such notifications \r\nshall be laid before the Provincial Assembly. \r\n2. Definitions.– In this Act, unless there is anything repugnant in the subject or \r\ncontext,– \r\n(a) “Board” means the Punjab Industrial Development Board; \r\n(b) “Board of Directors” means the Board of Directors of the Board; \r\n(c) “Chairman” means the Chairman of the Board; \r\n(d) “company” means a company as defined in the Companies Act, 1913\r\n2\r\n, \r\nand promoted and established by the Board for managing and running \r\none or more of the industries; \r\n(e) “Director” means Director of the Board; \r\n(f) “Government” means Government of the Punjab; \r\n(g) “industries” means the industries mentioned in the Schedule; \r\n \r\n1This Act was passed by the Punjab Assembly on 5th December, 1973; assented to by the Governor of the Punjab on 14th \r\nDecember, 1973; and, published in the Punjab Gazette (Extraordinary), dated 15th December, 1973 , pages 1751-Q to 1751 -\r\nBB. \r\n2Now Companies Ordinance 1984. \r\n(h) “Managing Director” means the Managing Director of the \r\n3\r\n[Board]; \r\n(i) “prescribed” means prescribed by rules; \r\n(j) “regulations” means regulations made under this Act; \r\n(k) “rules” means rules made under this Act; \r\n(l) “Schedule” means Schedule to this Act; \r\n(m) “Scheduled Bank” means a bank for the time being included in the list \r\nof banks maintained under sub -section (1) of section 37 of the State \r\nBank of Pakistan Act, 1956; and \r\n(n) “specified” means specified by regulations. \r\nCHAPTER II \r\nCONSTITUTION OF THE BOARD \r\n3. Constitution of the Board.– (1) As soon as may be after the commencement \r\nof this Act, there shall be established a Board to be known as the Punjab Industrial \r\nDevelopment Board. \r\n (2) The Board shall be a body corporate and shall have the power to \r\nacquire and hold property, both movable and immovable, subject to the provisions of \r\nthis Act and shall have perpetual succession and a common seal and shall by the \r\nsaid name sue and be sued. \r\n (3) The Head Office of the Board shall be at Lahore. \r\n4. Management.– (1) The administration and management of the Board and its \r\naffairs shall vest in a Board of Directors which may exercise all powers and do all \r\nsuch acts and things as may be exercised or do ne by the Board in accordance with \r\nthe provisions of this Act. \r\n (2) The Board shall, in discharging its functions, act on commercial and \r\nnational considerations and shall be guided by such directions as Government may \r\ngive to it from time to time. \r\n (3) Government may suspend the execution of any such resolution or \r\norder of the Board as in the opinion of Government contravenes the provisions of \r\nthis Act, the rules, the regulations framed under this Act, or, the directions mentioned \r\nin sub -section (2), or pro hibit the doing of any act which is to be done or is being \r\ndone in pursuance of the said resolution or order, or, if the act has been \r\naccomplished, order its rectification in such manner as may be directed. \r\n5. Board of Directors .– (1) Subject to the provis ions of sub -section (2), the \r\nBoard shall consist of a Chairman \r\n4\r\n[, a Vice Chairman] and the following Directors:– \r\n(i) Secretary to Government of the Punjab, Finance Department, or his \r\nnominee not below the rank of a Deputy Secretary; \r\n \r\n3Substituted for the word “industries” by the Punjab Industrial Development Board (Amendment) Ordinance, 1980 (III of 1980) ; \r\nand published in the Punjab Gazette (Extraordinary), dated 23.2.1980, s.2. \r\n4Added by the Punjab Industrial Development Board (Amendment) Act, 1986 (VII of 1986); and published in the Punjab Gazette \r\n(Extraordinary), dated 22.10.1986, pages 2301-A-2301-B, s.2. \r\n(ii) Secretary to the Government of the Punjab, Industries Department, or \r\nhis nominee not below the rank of a Deputy Secretary; \r\n(iii) \r\n5\r\n[the Managing Director of the Board]; and \r\n(iv) the Chairman, Planning and Development Board, Government of the \r\nPunjab. \r\n (2) The Chairman \r\n6\r\n[and the Vice Chairman] shall be appointed by \r\nGovernment. \r\n (3) Government may, by notification in the official Gazette, alter the \r\nmembership of the Board or increase or decrease the number of Directors. \r\n6. Managing Director .– (1) The Managing Director shall be appointed by \r\nGovernment. \r\n (2) The Managing Director shall be the chief executive of the \r\n7\r\n[Board] \r\nunder his control and shall– \r\n(a) be a whole-time officer of the Board; \r\n(b) perform such duties as may be specified or as may be assigned to him; \r\n(c) hold office as Managing Director for a term of three years \r\n8\r\n[or for such \r\nlesser term as is specified in the order of his appointment] and shall \r\nremain in office as Managing Director thereafter for three months or \r\nuntil a successor in that office is appointed, whichever is earlier; \r\n(d) receive such salary and allowances as Government may determine; \r\n(e) divest himself of any directorship of, or other interest held by him in, \r\nany other corporation, company or concern; and \r\n(f) not become a Director of, or acquire any sha re or other interest in, any \r\nother corporation, company or concern during his term of office: \r\nProvided that nothing in this clause shall prevent the Managing Director \r\nfrom holding shares in any public company acquired by him before his \r\nappointment as such but he shall declare such shares to Government \r\nat the time of his appointment: \r\nProvided further that Government may, in exceptional circumstances, \r\nwhere it considers necessary to do so in the public interest, exempt by \r\na special order any person who has be en appointed or is about to be \r\nappointed as Managing Director from the application of this clause. \r\n (3) Nothing in this section shall preclude Government from extending the \r\nterm of office of any Managing Director for such period as Government may \r\ndetermine. \r\n \r\n5Substituted by the Punjab Industrial Development Board (Amendment) Or dinance, 1980 (III of 1980) ; and published in the \r\nPunjab Gazette (Extraordinary), dated 23.2.1980, s.2. \r\n6Added by the Punjab Industrial Development Board (Amendment) Act, 1986 (VII of 1986); and published in the Punjab Gazette \r\n(Extraordinary), dated 22.10.1986, pages 2301-A-2301-B, s.2. \r\n7Substituted for the words “industry or industries under his control” by the Punjab Industrial Development Board (Amendment) \r\nOrdinance, 1980 (III of 1980); and published in the Punjab Gazette (Extraordinary), dated 23.2.1980, s.2. \r\n8Inserted by the Punjab Industrial Development Board (Am endment) Act, 1993 (IV of 1993); and published in the Punjab \r\nGazette (Extraordinary), dated 26.9.1993, s.2. \r\n7. Disqualification of Managing Director and Directors .– No person shall be \r\nappointed as Managing Director or Director, or, as the case may be, shall continue to \r\nbe a Managing Director or Director who– \r\n(a) is, or at any time has been, convicted of any of fence involving moral \r\nturpitude; \r\n(b) is, or at any time has been, disqualified for appointment in or dismissed \r\nfrom Government service; \r\n(c) is, or at any time has been, adjudged insolvent; \r\n(d) is found a lunatic or becomes of unsound mind; \r\n(e) is not a citizen of Pakistan; or \r\n(f) is less than twenty-five years of age. \r\n8. Removal of Managing Director and Director .– Government may, by order \r\nin writing, remove the Managing Director or a Director, as the case may be, after \r\ngiving him an opportunity of being heard if he– \r\n(a) refuses or fails to discharge or becomes, in the opinion of Government, \r\nincapable of discharging his responsibilities under this Act; \r\n(b) has, in the opinion of Government , abused his position as Managing \r\nDirector or Director; or \r\n(c) has knowingly acquired or continued to hold, without the permission in \r\nwriting of Government, directly or indirectly, or through a partner, any \r\nshare or interest in any contract or employment with, or on behalf of the \r\nBoard, or in any property, which, in his knowl edge, is likely to benefit or \r\nhas benefited him as a result of the operations of the Board. \r\n9. Resignation by or removal of Managing Director or Director .– \r\nNotwithstanding anything contained in this Act, the Managing Director or a Director \r\nmay, at any time before the expiry of his term and upon three months’ notice, resign \r\nhis office, or upon similar notice, be removed from office by Government without \r\nassigning any reason: \r\nProvided that Government may, in case of the Managing Director or a \r\nDirector, upon payment of three months’ salary and allowances in lieu of the notice, \r\nremove him immediately without assigning any reason. \r\n10. Appointment of officers, etc .– The Board may appoint such Officers, \r\nadvisers, experts, consultants, and employees, as it considers necessary for the \r\nefficient performance of its functions on such terms and conditions as it may deem \r\nfit, subject to such general or special directions as Government may give to it from \r\ntime to time in this behalf. \r\n11. Declaration of fidelity and secrecy .– (1) Every Director, Adviser, Officer, \r\nExpert, Consultant, and employee of the Board shall, before entering upon his office, \r\nmake such declaration of fidelity and secrecy as may be specified. \r\n(2) Any Director, Adviser, Officer, Expert, Consultant or other employee of \r\nthe Board who, in the opinion of the Government, has violated the declaration of \r\nfidelity and secrecy made by him under sub -section (1) shall be liable, after being \r\ngiven a reasonable opportunity of showing cause against the action proposed to be \r\ntaken with respect to him, be forthwith removed from his office or post. \r\n12. Financial and technical advisory Committees.– The Board may constitute \r\nsuch financial, technical and advisory committees as may be deemed necessary for \r\ncarrying out the purposes of this Act. \r\n13. Immunity of the Board and its employees .– (1) Every Director, Adviser, \r\nOfficer, Expert, Consultant and employee of the Board shall be indemnified by the \r\nBoard against all losses and expenses sustained or incurred by him in the discharge \r\nof the duties of his office, save such losses and expenses as are sustained and \r\nincurred as a result of his own willful act or default. \r\n(2) The Managing Director shall not be personally responsible for the acts \r\nof any other Director, Adviser, Officer, Exp ert, Consultant or employee of the Board \r\nwhich he could not have reasonably prevented by the due exercise of his powers \r\nand functions under this Act and the rules and regulations made thereunder or for \r\nany loss or expense resulting to the Board by reason o f the insufficiency or \r\ndeficiency in value of or title to any property or security acquired or taken on behalf \r\nof the Board, by wrongful act of any person under a liability to the Board, or anything \r\ndone by him in good faith in execution of the duties of his office. \r\n14. Delegation of powers .– The Board may, by general or special order, \r\ndelegate to the Chairman \r\n9\r\n[,the Vice Chairman], Managing Director, Directors, \r\nAdvisers, Officers, Experts, Consultants or employees of the Board any of its \r\npowers, duties or functions under this Act and the rules and regulations made \r\nthereunder subject to such conditions as it may deem fit to impose. \r\n15. Meetings of the Board.– (1) The meetings of the Board shall be held at such \r\ntime and place as may be specified: \r\n Provided that sixty days shall not intervene between the two meetings: \r\nProvided further that until regulations are made in this behalf, such meetings \r\nshall be held at such time and place as may be determined by the Chairman. \r\n (2) The quorum required for transacting b usiness at a meeting of the \r\nBoard shall be three. \r\n \r\n10\r\n[(3) Each Director including the Chairman and the Vice Chairman shall \r\nhave one vote but in the event of equality of votes the Chairman or if the Vice \r\nChairman is presiding over the meeting in the absence of the Chairman, the Vice \r\nChairman shall have a casting vote.] \r\n \r\n11\r\n[(4) The meetings of the Board of Directors shall be presided over by the \r\nChairman and in his absence by the Vice Chairman and in the absence of both by a \r\nDirector elected for the purpose by the Directors present from amongst themselves.] \r\n \r\n9Added by the Punjab Industrial Development Board (Amendment) Act, 1986 (VII of 1986); and published in the Punjab Gazette \r\n(Extraordinary), dated 22.10.1986, pages 2301-A-2301-B, s.2. \r\n10Substituted by the Punjab Industrial Development Board (Amendment) Act, 1986 (VII of 1986); and published in the Punjab \r\nGazette (Extraordinary), dated 22.10.1986, pages 2301-A-2301-B, s.3. \r\n11Substituted ibid. \r\n (5) No act or proceedings of the Board of Directors shall be invalid merely \r\non the ground of existence of any vacancy in the Board. \r\n (6) The minutes of every meeting, stating among other things, the names \r\nof the Directors present, shall be drawn up and recorded in a book to be kept for the \r\npurpose and shall be signed by the person presiding over the meeting and such \r\nbook shall, at all reasonable times and without payment of any fee, be open to \r\ninspection by the Directors. \r\n (7) Government may require a Managing Director to furnish to it– \r\n(a) any return, statement, estimate, statistics or other information \r\nregarding any matter under the control of the Board; \r\n(b) a report on any such matter; or \r\n(c) a copy of any document in his charge, \r\nand the Managing Director shall comply with any such requisition \r\nwithout any undue delay. \r\n (8) A Managing Director shall prepare and submit a quarterly report to the \r\nBoard. \r\n16. Power of Board to associate other persons .– (1) The Boa rd of Directors \r\nmay associate with itself, in such manner, on such terms and for such period as it \r\nmay deem fit, any person whose assistance or advice it may desire in carrying out \r\nany of the provisions of this Act. \r\n (2) A person associated under sub -section (1) for any purpose shall have \r\nright to take part in the discussion relating to such purpose in the meetings of the \r\nBoard but shall not have right to vote, and shall not be deemed to be a Director for \r\nthat or any other purpose. \r\nCHAPTER III \r\nPOWERS, DUTIES AND FUNCTIONS OF THE BOARD \r\n17. Powers, duties and functions of the Board .– (1) In accordance with the \r\nprovisions of this Act, and subject to such general or special order as Government \r\nmay give from time to time, the Board shall take measures to prepare schemes to \r\nestablish, manage and run the industries on commercial and national considerations. \r\n (2) In particular the Board may, in order to carry out the purposes of this \r\nAct– \r\n(a) form and establish companies to manage and run the industries as are \r\nestablished in the manner aforesaid; \r\n(b) manage on behalf of Government the shares purchased by \r\nGovernment in the issued capital of companies established by the \r\nBoard; \r\n(c) subscribe to the capital of these companies to such extent as may be \r\nnecessary; \r\n(d) act as Managing Agents of the companies established by the Board; \r\n(e) give short and medium term loans or furnish guarantees to the \r\nscheduled banks for loans to the companies established by the Board \r\nin the manner aforesaid; and \r\n(f) establish, manage and run industries under its direct control. \r\n \r\n12\r\n[(3) The Board may, with the approval of Government and in such manner \r\nas Government may direct, sell or transfer its shares in or otherwise dispose off the \r\nassets of, the companies and projects established by it.] \r\n18. Loans.– The Board may negotiate and obtain for its industries established \r\nunder section 17 of this Act loans in local and foreign currency from the local or \r\ninternational financial institutions: \r\n Provided that in the case of loans from international financi al institutions, the \r\nBoard shall act with the prior approval of Government. \r\n19. Functions of the Board.– The Board shall also be responsible for– \r\n(a) preparing plans in respect of industries to be established in the public \r\nsector; \r\n(b) undertaking or causin g to be undertaken studies to determine \r\neconomic and technical feasibility of the industries to be established by \r\nthe Board; \r\n(c) presenting to Government schemes for establishment of industries for \r\nobtaining its approval; \r\n(d) implementing and executing the schemes approved by Government; \r\n(e) taking over, managing and ru nning such industries as Govern ment \r\nmay from time to time decide to hand over to the Board; \r\n(f) participating in national and international fairs and exhibitions; and \r\n(g) undertaking such oth er functions as are necessary for the successful \r\nexecution and management of the industries. \r\n20. Board Fund.– (1) There shall be a fund to be known as the Punjab Industrial \r\nDevelopment Board Fund which shall vest in the Board, and which shall be utilised \r\nby the Board to meet charges in connection with its functions under this Act including \r\nsalaries and other remunerations of the Chairman \r\n13\r\n[,Vice Chairman], Managing \r\nDirector, Directors, Advisers, Experts, Consultants, Officers and other employees of \r\nthe Board. \r\n (2) The Punjab Industrial Development Board Fund shall consist of– \r\n(a) investment made by Government; \r\n(b) grants made by Government; \r\n(c) loans obtained from Government; \r\n \r\n12Added by the Punjab Industrial Development Board (Amendment ) Ordinance, 1979 (III of 1979); and published in the Punjab \r\nGazette (Extraordinary), dated 12.4.1979, pages513-A to 513-B. s.2. \r\n13Added by the P unjab Industrial Development Board (Ame ndment) Act, 1986 (VII of 1986); and published in the Punjab \r\nGazette (Extraordinary), dated 22.10.1986, pages 2301-A-2301-B, s.2. \r\n(d) charges for the management of industries under the direct control of \r\nthe Board; \r\n(e) Managing Agency commission in respect of companies managed by \r\nthe Board; \r\n(f) loans obtained from the scheduled banks; \r\n(g) foreign loans obtained by the Board; and \r\n(h) all other sums received by the Board. \r\n21. Board to be deemed a local authority.– The Board shall be deemed to be a \r\nlocal authority under the Local Authorities Loans Act, 1914 for the purposes of \r\nborrowing money under the said Act and the making and execution of any scheme \r\nunder this Act shall be deemed to be a work which such authority is legally \r\nauthorised to carry out. \r\n22. Custody and investment of Industrial Development Fund .– (1) All moneys \r\nat the credit of the Board shall be kept in such manner as may be prescribed. \r\n (2) Nothing in sub-section (1) shall be deemed to preclude the Board from \r\ninvesting any such moneys which are not required for immediate expenditure , in any \r\nof the securities described in section 20 of the Trusts Act, 1889, in fixed deposits \r\nwith a bank approved by Government or in such other manner as Government may \r\ndirect. \r\n23. Maintenance of accounts.– The Board shall maintain complete and accurate \r\naccounts in such manner as may be prescribed. \r\n24. Audit of accounts .– The accounts of the Board shall be audited in such \r\nmanner as may be directed by Government. \r\n25. Reports to be furnished to Government .– (1) The Board shall furnish to \r\nGovernment, as soon as possible, after the close of each financial year an audited \r\nstatement in the prescribed form in respect of the assets and liabilities of its \r\nindustries and in respect of it s transactions as they stand at the close of that year, \r\ntogether with a profit and loss account for that year and a full report on the working of \r\nthe Board during th at year and copies of the said -statements, accounts and report \r\nshall be published in the official Gazette. \r\n (2) The Board shall submit to Government its proposals for the ensuing \r\nfinancial year at such time and in such manner as may be prescribed. \r\nCHAPTER \r\n14\r\n[IV] \r\nMISCELLANEOUS \r\n26. Winding up .– (1) No provision of law relating to winding up of comp anies \r\nshall apply to the Board. \r\n (2) When, in the opinion of Government, it is expedient that the Board shall \r\ncease to exist, Government may, by notification in the official Gazette, declare that \r\nthe Board shall be dissolved from such date as may be specif ied in this behalf in \r\n \r\n14Misprinted in the Original Gazette as “V”. \r\nsuch notification and the Board shall be deemed to be dissolved accordingly, from \r\nsuch date– \r\n(a) all properties, funds and dues which are vested in or realizable by the \r\nBoard and the Chairman, respectively shall vest in and be realizable by \r\nan Administrator or any other officer appointed by Government in this \r\nbehalf; \r\n(b) all liabilities which are enforceable against the Board shall be \r\nenforceable only against the Administrator or any other officer \r\nappointed by Government in this behalf; \r\n(c) for the purposes of completing the execution of any scheme, \r\nsanctioned under this Act, which has not been fully executed by the \r\nBoard and of realizing properties, funds and dues referred to in clause \r\n(a) the functions of the Board and the Chairman un der this Act shall be \r\ndischarged by the Administrator or any other officer appointed by \r\nGovernment in this behalf; \r\n(d) the Administrator or any other officer appointed by Government shall \r\nkeep separate accounts of all moneys respectively received and \r\nexpended by him under this Act, until all loans raised hereunder have \r\nbeen repaid and until all liabilities referred to in clause (b) have been \r\nduly met\r\n15\r\n[;] and \r\n(e) the Administrator or any other officer appointed by Government in this \r\nbehalf shall have power t o dispose of the properties, assets, rights, \r\netc., of the Board in such manner as Government may direct from time \r\nto time. \r\n (3) Any properties and assets left over after all the liabilities of the Board \r\nhave been discharged shall vest in Government and all liabilities left undischarged \r\nafter all the properties and assets of the Board have been disposed of, shall become \r\nthe liabilities of Government. \r\n (4) The Administrator or any other officer appointed by Government in this \r\nbehalf may delegate any of his po wers under this section to any officer of \r\nGovernment or to any officer of the Board to such extent and on such terms and \r\nconditions as may be approved by Government. \r\n27. Power to make rules .– (1) Government may make rules for carrying out the \r\npurposes of this Act. \r\n(2) In particular and without prejudice to the generality of the foregoing \r\nprovisions, such rules may provide for– \r\n(a) the manner and form of keeping the accounts of the Board; \r\n(b) recruitment of officers, advisers, consultants, experts and other \r\nemployees of the Board; \r\n(c) terms and conditions of service of the officers, advisers, consultants, \r\nexperts and other employees of the Board; \r\n(d) functions of the Advisers; \r\n \r\n15Misprinted in the Original Gazette after the word “and”. \r\n(e) borrowing by the Board; \r\n(f) the date on which and the form in which the annual budget statement \r\nof the Board shall be submitted each year; \r\n(g) procedure for appropriation and re -appropriation of moneys at the \r\ncredit of the Board; \r\n(h) manner and form in which and the authorities to whom returns, reports \r\nor statements shall be submitted; \r\n(i) investment of Board funds and surplus moneys; \r\n(j) sale or transfer of industries and other immovable property of the \r\nBoard ; and \r\n(k) such other matters relating to the administration and other affairs of the \r\nBoard as the Government may think fit to prescribed by rules. \r\n28. Power to make regulations .– The Board may, with the previous approval of \r\nGovernment make regulations for all matters not provided for in the rules for which \r\nprovision is necessary or expedient for carrying out the purposes of this Act and the \r\nrules. \r\n29. Repeal.– The Punjab Industrial Development Board Ordinance, 1973 (Punjab \r\nOrdinance No. XI of 1973), is hereby repealed. \r\nSCHEDULE \r\n1. Cotton Textiles. \r\n2. Cotton Ginning and Pressing. \r\n3. Sugar. \r\n4. Rice Milling. \r\n5. Flour Milling. \r\n6. 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