{ "schema_version": "qanun-law-text/1", "id": "punjab-code-aab0ea026085a2ec", "title": "PUNJAB INSTITUTE OF TEXTILE TECHNOLOGY CESS ACT 1962", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XGlTZ1ZkVGw-", "version": null, "source_snapshot": "2026-08-06T16:57:19Z", "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": "2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4", "source_sha256": "2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4", "text_version_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB INSTITUTE OF TEXTILE TECHNOLOGY \r\nCESS ACT 1962 \r\n(III of 1962) \r\nCONTENTS \r\n1. Short title, extent and commencement. \r\n2. Definitions. \r\n3. Levy of cess. \r\n4. Assessment and payment of cess. \r\n5. Levy of a further cess in the case of non-payment of cess. \r\n6. Appeal and revision. \r\n7. Recovery of cess. \r\n8. Textile Institutes Fund. \r\n9. Expenditure of the amount by the Board. \r\n10. Rules. \r\n \r\nTEXT \r\n1THE 2[PUNJAB] INSTITUTE OF TEXTILE TECHNOLOGY CESS ACT, 1962 \r\n(III of 1962) \r\n[31 December 1962] \r\nAn \r\nAct \r\nto provide for the raising of funds for the establishment and maintenance of the \r\nPakistan Institute of Textile Technology, Lyallpur\r\n3\r\n. \r\nPreamble.– WHEREAS it is expedient to provide for the raising of fu nd for the \r\nestablishment and maintenance of the Pakistan Institute of Textile Technology, \r\nLyallpur\r\n4\r\n, in the manner hereinafter appearing; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\n5\r\n[Punjab] Institute of Textile Technology Cess Act, 1962. \r\n (2) It shall extend to the whole of the province of \r\n6\r\n[the Punjab], except the \r\nTribal Areas. \r\n (3) It shall come into force at once. \r\n2. Definitions.– In this Act, unless the context otherwise requires, the fol lowing \r\nexpressions shall have the meanings hereby respectively assigned to them, that is to \r\nsay– \r\n(a) “Board of Trustees” means the Board of Trustees appointed under the \r\nprovisions of the Trust Deed; \r\n(b) “Cess” means the cess levied under this Act; \r\n(c) “Director” means the Director of Industries, \r\n7\r\n[Punjab], and includes an \r\nofficer appointed by Government to perform the duties of Director \r\nunder this Act; \r\n(d) “Government” means the \r\n1\r\n[Provincial Government of the Punjab]; \r\n \r\n1This Act was passed by t he West Pakistan Assembly on Dec ember 17, 1962; and on its having been assented to by the \r\nGovernor of West Pakistan , it was published in the Gazette of West Pakistan (Extraordinary), dated Dec ember 31, 1962, p p. \r\n4689-4692. For Statement of Objects and Reasons, see Gazette of West Pakistan, dated December 15, 1962 (Extraordinary), \r\npp. 4248-4249. \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.08.1973), \r\npublished in the Gazette of West Pakistan (Ex traordinary), dated November 20, 1974, Article 2(1) read with Schedule, Pat III, \r\nSerial No. 58. \r\n3Now “Faisalabad”. \r\n4Now “Faisalabad”. \r\n5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.08.1973), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated November 20, 1974, Article 2(1) read with Schedule, Pat III, \r\nSerial No. 58. \r\n6Ibid. \r\n7Ibid. \r\n(e) “Institute” means the Pakistan Inst itute of Textile Technology, Lyallpur\r\n2\r\n, \r\nestablished and maintained by the Board of Trustees under the Trust \r\nDeed; \r\n(f) “occupier” in relation to a textile mill means the person who has \r\nultimate control over the affairs of the textile mill; \r\n(g) “prescribed” means prescribed by rules made under this Act; \r\n(h) “textile mill” means a factory within the meaning of clause ( j) of section \r\n2 of the Factories Act, 1934 (Act XXV of 1934), in which cotton or wool \r\nis converted into yarn or thread, or yarn or thread is wov en into cloth, \r\nwhether of cotton, wool, silk, rayon, synthetic fibre or an admixture \r\nthereof, but does not include any textile mill owned wholly or partly by \r\nthe \r\n3\r\n[Federal Government] or by a Corporation set up by the \r\n4\r\n[Federation]; \r\n(i) “Trust Deed” means the Trust Deed made on the 25 th December 1954, \r\nby the Koh-i-Noor Textile Mills Limited, Lyallpur\r\n5\r\n and the Colony Textile \r\nMills Limited, Multan, for the purpose of establishing and maintaining \r\nthe Institute. \r\n3. Levy of cess .– (1) A cess shall, subject to th e provisions of this section, be \r\nlevied upon the spindles and power -looms installed in textile mills at such rates as \r\nGovernment may, by notification, fix from time to time: \r\n Provided that the rates shall not exceed– \r\n(a) in the case of woolen textile mills– \r\n(i) rupees five per spindle; \r\n(ii) rupees fifty per loom; and \r\n(b) in the case of other textile mills– \r\n(i) rupee one and twenty -five paisa per spindle, where the number \r\nof spindles installed in the mill is less than ten thousand, and \r\nrupee one and fifty pa isa per spindle, where the number of \r\ninstalled spindles is ten thousand or more; \r\n(ii) rupees twenty per loom: \r\n Provided further that in the case of textile mills in which both spindles and \r\nlooms are installed, the cess shall be levied on spindle or looms, whichever yields \r\nthe higher cess. \r\n (2) The cess may be levied at different rates for spindles and looms using \r\ncotton, yarn, silk, rayon, synthetic fibre or any product thereof. \r\n \r\n1Substituted for the words “ Government of West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. \r\n14.08.1973), published in the Gazette of West Pakistan (Extraordinary), dated November 20, 1974, Article 2(1) read with \r\nSchedule, Pat III, Serial No. 58. \r\n2Now “Faisalabad”. \r\n3Substituted for the word “Central Government” by the Federal Ada ptation of Laws Order , 1975 (4 of 1975) , published in the \r\nGazette of Pakistan (Extraordinary), dated August 1, 1975, Article 2(3) read with Table of General Adaptations. \r\n4Ibid. \r\n5Now “Faisalabad”. \r\n \r\n (3) The cess may be non-recurring lump sum, or be payable annually. \r\n (4) The cess shall be payable by the occupier of the textile mill. \r\n (5) Government may, for any sufficient reason to be recorded, by \r\nnotification, exempt any textile mill from the levy of cess, for a period not exceeding \r\none year at a time. \r\n4. Assessment and pay ment of cess .– The Director shall, in the first week of \r\nJuly every year or as soon thereafter as may be, assess the cess payable in respect \r\nof each textile mill and shall cause a notice to be served upon the occupier thereof \r\nrequiring him to make payment of the amount so assessed in the prescribed manner \r\nwithin thirty days of the service of such notice. \r\n5. Levy of a further cess in the case of non -payment of cess .– If the cess \r\nlevied under section 4 is not paid within the specified period, the Director may levy a \r\nfurther cess not exceeding 50 per cent of the cess levied under section 4, and shall \r\ncause a notice to be served upon the occupier requiring him to make the payment of \r\nthe entire amount levied under section 4 and this section in the prescribed mann er \r\nwithin thirty days of the service of such notice. \r\n6. Appeal and revision .– (1) Any person aggrieved by an order passed by the \r\nDirector under section 4 or section 5 may, within fourteen days of the service of the \r\nnotice requiring to pay the amount, prefe r an appeal to Government in such manner \r\nas may be prescribed. \r\n (2) Government may call for and examine the records of any proceedings \r\nunder this Act for the purpose of satisfying themselves as to the legality or propriety \r\nof any order passed by the Director. \r\n (3) If in case it shall appear to Government that any order passed by the \r\nDirector under section 4 or section 5 should be set aside or modified, Government \r\nmay pass such order thereon as may be deemed fit: \r\n Provided that no such order shall be passed unless, in the case of appeal, the \r\nappellant, and in any other case the party to be affected adversely, has been given a \r\nreasonable notice to appear and be heard. \r\n (4) Subject to any order passed by Government under the last preceding \r\nsub-section, the orde r passed by the Director under section 4 or section 5, as the \r\ncase may be, shall be final. \r\n7. Recovery of cess .– (1) A certificate issued by the Director showing that any \r\nsum is due on account of the cess shall be conclusive proof thereof. \r\n (2) The Director may take such measures as he may consider necessary \r\nto realize the amount of the cess due in such manner as may be prescribed. \r\n (3) Any sum due on account of the cess shall be recoverable as an arrear \r\nof land revenue. \r\n8. Textile Institutes Fund.– (1) There shall be a fund to be known as the Textile \r\nInstitutes Fund (hereinafter referred to as the “Fund”). \r\n (2) The Fund shall consist of– \r\n(i) the proceeds of the cess, after deduction of such expenses on \r\ncollection and recovery as may be directed by Governmen t to be \r\ndeducted; \r\n(ii) grants, if any, made by Government; and \r\n(iii) any donations made to the Fund. \r\n (3) Such amount out of the Fund as may be specified by Government shall \r\nbe paid to the Board of Trustees at such time and in such manner as may be \r\nprescribed. \r\n (4) The Director shall keep accounts relating to the Fund and shall \r\nmaintain such registers as may be prescribed. \r\n (5) The amount left in the Fund after payment of the sums under sub -\r\nsection (3) may be utilized by Government for purposes of any ins titution of textile \r\ntechnology in \r\n1\r\n[the Punjab] as Government may deem fit. \r\n9. Expenditure of the amount by the Board .– The Board of Trustees shall be \r\nentitled to spend the amount received by them under sub -section (3) of section 8 for \r\nthe purpose of the e stablishment and maintenance of the institute subject to the \r\nprovisions of the Trust Deed and such terms and conditions as may be specified by \r\nGovernment. \r\n10. Rules.– (1) Government may frame rules\r\n2\r\n to carry out the purposes of this \r\nAct. \r\n (2) In particula r and without prejudice to the generality of the foregoing \r\npowers, such rules may provide for– \r\n(a) the manner in which notice under section 4 or section 5 shall be served \r\non an occupier; \r\n(b) the arrangements that shall be made and the procedure that shall be \r\nfollowed in the recovery of the arrears of the cess; \r\n(c) the manner in which appeals under section 6 shall be preferred; \r\n(d) the terms and conditions under which the Board of Trustees shall \r\nexpend the amount made over to the Board under sub -section (3) of \r\nsection 8; \r\n(e) the registers and the forms in which the account relating to the cess \r\nshall be kept; and \r\n(f) the directions which Government may consider necessary to issue to \r\nthe Board of Trustees for the purpose of the Trust. \r\n \r\n \r\n1Substituted for the words “West Pakistan” by the Punjab La ws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.08.1973), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated November 20, 1974, Article 2(1) read with Schedule, Pat III, \r\nSerial No. 58. \r\n2The rules titled “the West Pakistan Institute of Textile Technology Cess (Assessment, Payment and Appeal) Rules, 1963” were \r\nissued vide Notification No. IV-5-6/63(iv), dated June 15, 1963, by Industries, Commerce and Mineral Resources Department, \r\npublished in the Gazette of West Pakistan (Extraordinary), dated June 17, 1963, p. 2643.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4:chars-0-1781:60b19121c687325604273a92fed0dd0de6327a21f5b5b4060c0dfa87186bf4aa", "character_start": 0, "character_end": 1781, "utf8_byte_start": 0, "utf8_byte_end": 1807, "passage_sha256": "60b19121c687325604273a92fed0dd0de6327a21f5b5b4060c0dfa87186bf4aa", "reader_fragment": "p-0-1781-60b19121c6873256" }, { "passage_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4:chars-1781-3572:b05e29dce4355829db14ece2cebc882733e32284cfa8fdf97b41400b46ff4931", "character_start": 1781, "character_end": 3572, "utf8_byte_start": 1807, "utf8_byte_end": 3630, "passage_sha256": "b05e29dce4355829db14ece2cebc882733e32284cfa8fdf97b41400b46ff4931", "reader_fragment": "p-1781-3572-b05e29dce4355829" }, { "passage_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4:chars-3572-5357:6f41cfe7e58436eb16b1cbaca0bf8a3b7a4ef1b67a031f8691af900c89cfc941", "character_start": 3572, "character_end": 5357, "utf8_byte_start": 3630, "utf8_byte_end": 5431, "passage_sha256": "6f41cfe7e58436eb16b1cbaca0bf8a3b7a4ef1b67a031f8691af900c89cfc941", "reader_fragment": "p-3572-5357-6f41cfe7e58436eb" }, { "passage_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4:chars-5357-7137:c3ad963ab922e9e226225e68f8aabc881f2bbb48b8874cb10e648c450e299711", "character_start": 5357, "character_end": 7137, "utf8_byte_start": 5431, "utf8_byte_end": 7229, "passage_sha256": "c3ad963ab922e9e226225e68f8aabc881f2bbb48b8874cb10e648c450e299711", "reader_fragment": "p-5357-7137-c3ad963ab922e9e2" }, { "passage_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4:chars-7137-8866:4402110605632571d27bb65939fee634bb12f86d7f742d13de3806d17f62d11c", "character_start": 7137, "character_end": 8866, "utf8_byte_start": 7229, "utf8_byte_end": 8968, "passage_sha256": "4402110605632571d27bb65939fee634bb12f86d7f742d13de3806d17f62d11c", "reader_fragment": "p-7137-8866-4402110605632571" }, { "passage_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4:chars-8866-10593:e01a4af01a8d40625cdc10689dc055767909faede499bd01978f002b049bbcfb", "character_start": 8866, "character_end": 10593, "utf8_byte_start": 8968, "utf8_byte_end": 10701, "passage_sha256": "e01a4af01a8d40625cdc10689dc055767909faede499bd01978f002b049bbcfb", "reader_fragment": "p-8866-10593-e01a4af01a8d4062" }, { "passage_id": "law:punjab-code-aab0ea026085a2ec:sha256:2f56cf5bb55b11de9aee3fdccba0a230c12605d2f07983e06c52bbb1a02f54b4:chars-10593-11202:d0325ca40750dd7446bf671707e15a024f761fcd832e4427a94e001591a228c8", "character_start": 10593, "character_end": 11202, "utf8_byte_start": 10701, "utf8_byte_end": 11318, "passage_sha256": "d0325ca40750dd7446bf671707e15a024f761fcd832e4427a94e001591a228c8", "reader_fragment": "p-10593-11202-d0325ca40750dd74" } ] }