( III of
1962)
[31st
December, 1962]
An
Act
to provide for the
raising of funds for the establishment and maintenance of the Pakistan
Institute of Textile Technology, Lyallpur.3
Preamble.— WHEREAS it is expedient to
provide for the raising of fund for the establishment and maintenance of the
Pakistan Institute of Textile Technology, Lyallpur4,
in the manner hereinafter appearing;
It is hereby enacted as follows:-
1.
Short title,
extent and commencement.— (1) This Act may be called the 5[Punjab] Institute of Textile Technology
Cess Act, 1962.
(2)
It shall extend to the whole of the province of 6[ the Punjab] except the Tribal Areas.
(3)
It shall come into force at once.
2.
Definitions.—
In this Act, unless context otherwise requires, the following expressions shall
have the meanings hereby respectively assigned to them, that is to say—
(a)
“Board of Trustees” means the Board of Trustees
appointed under the provisions of the Trust Deed;
(b)
“Cess” means the cess levied under this Act;
(c)
“Director” means the Director of Industries, 7[Punjab], and includes an officer appointed
by Government to perform the duties of Director under this Act;
(e)
“Institute” means the Pakistan Institute of Textile
Technology, Lyallpur,[3]
established and maintained by the Board of Trustees under the Trust Deed;
(f)
“occupier” in relation to a textile mill means the
person who has ultimate control over the affairs of the textile mill;
(g)
“prescribed” means prescribed by rules made under this
Act;
(h)
“textile mill” means a factory within the meaning of
clause (j) of section 2 of the
Factories Act, 1934 (Act XXV of 1934), in which cotton or wool is converted
into yarn or thread, or yarn or thread is woven into cloth, whether of cotton,
wool, silk, rayon, synthetic fibre or an admixture thereof, but does not
include any textile mill owned wholly or partly by the Central Government[4]
or by a Corporation set up by the centre;
(i)
“Trust Deed” means the Trust Deed made on the 25th
December, 1954, by the Kohi-Noor Textile Mills Limited, Lyallpur11, and the Colony Textile Mills Limited,
Multan, for the purpose of establishing and maintaining the Institute.
3.
Levy of
cess.— (1) A cess shall, subject to the provisions of this section, be
levied upon the spindles and power-looms installed in textile mills at such
rates as Government may, by notification, fix from time to time:
Provided that the rates shall not exceed—
(a) in the case
of woolen textile mills—
(i)
rupees five per spindle;
(ii)
rupees fifty per loom; and
(b) in the case
of other textile mills—
(i) rupee one and twenty-five
paisa per spindle, where the number of spindles installed in the mill is less
than ten thousand, and rupee one and fifty paisa per spindle, where the number
of installed spindles is ten thousand or more; (ii) rupees twenty per loom:
Provided further
that in the case of textile mills in which both spindles and looms are
installed, the cess shall be levied on spindle or looms, whichever, yields the
higher cess.
(3)
The cess may be levied at different rates for spindles
and looms using cotton, yarn, silk, rayon, synthetic fibre or any product
thereof.
(4)
The cess may be non-recurring lump sum, or be payable
annually.
(5)
The cess shall be payable by the occupier of the
textile mill.
(6)
Government may, for any sufficient reason to be
recorded, by notification, exempt any textile mill from the levy of cess, for a
period not exceeding one year at a time.
4.
Assessment
and payment of cess.— The Director shall, in the first week of July every
year or as soon thereafter as may be, assess the cess payable in respect of
each textile mill and shall cause a notice to be served upon the occupier
thereof requiring him to make payment of the amount so assessed in the
prescribed manner within thirty days of the service of such notice.
5.
Levy of a
further cess in the case of non-payment of cess.— If the cess levied under
section 4 is not paid within the specified period, the Director may levy a
further cess not exceeding 50 per cent of the cess levied under section 4, and
shall cause a notice to be served upon the occupier requiring him to make the
payment of the entire amount levied under section 4 and this section in the
prescribed manner within thirty days of the service of such notice.
6.
Appeal and
revision.— (1) Any person aggrieved by an order passed by the Director
under section 4 or section 5 may, within fourteen days of the service of the
notice requiring to pay the amount, prefer an appeal to Government in such
manner as may be prescribed.
(2)
Government may call for and examine the records of any
proceedings under this Act for the purpose of satisfying themselves as to the
legality or propriety of any order passed by the Director.
(3)
If in case it shall appear to Government that any order
passed by the Director under section 4 or section 5 should be set aside or
modified, Government may pass such order thereon as may be deemed fit:
Provided that no such
order shall be passed unless, in the case of appeal, the appellant, and in any
other case the party to be affected adversely, has been given a reasonable
notice to appear and be heard.
(4)
Subject to any order passed by Government under the
last preceding sub-section, the order passed by the Director under section 4 or
section 5, as the case may be, shall be final.
7.
Recovery of
cess.— (1) A certificate issued by the Director showing that any sum is due
on account of the cess shall be conclusive proof thereof.
(2)
The Director may take such measures as he may consider
necessary to realize the amount of the cess due in such manner as may be
prescribed.
(3)
Any sum due on account of the cess shall be recoverable
as an arrear of land revenue.
8.
Textile
Institutes Fund.— (1) There shall be a fund to be known as the Textile
Institutes Fund (hereinafter referred to as the “Fund”).
(2)
The Fund shall consist of—
(i) the proceeds of the cess, after
deduction of such expenses on collection and recovery as may be directed by
Government to be deducted; (ii) grants, if any, made by Government; and (iii)
any donations made to the Fund.
(3)
Such amount out of the Fund as may be specified by
Government shall be paid to the Board of Trustees at such time and in such
manner as may be prescribed.
(4)
The Director shall keep accounts relating to the Fund
and shall maintain such registers as may be prescribed.
(5)
The amount left in the Fund after payment of the sums
under sub-section (3) may be utilized by Government for purposes of any
institution of textile technology in [5][the
Punjab] as Government may deem fit.
9.
Expenditure
of the amount by the Board.— The Board of Trustees shall be entitled to
spend the amount received by them under sub-section (3) of section 8 for the
purpose of the establishment and maintenance of the institute subject to the
provisions of the Trust Deed and such terms and conditions as may be specified
by Government.
(2)
In particular and without prejudice to the generality
of the foregoing powers, such rules may provide for,—
(a)
the manner in which notice under section 4 or section 5
shall be served on an occupier;
(b)
the arrangements that shall be made and the procedure
that shall be followed in the recovery of the arrears of the cess;
(c)
the manner in which appeals under section 6 shall be
preferred;
(d)
the terms and conditions under which the Board of
Trustees shall expend the amount made over to the Board under sub-section (3)
of section 8;
(e)
the registers and the forms in which the account
relating to the cess shall be kept; and
(f)
the directions which Government may consider necessary
to issue to the Board of Trustees for the purpose of the Trust.
[1] For statement of objects
and reasons, see Gazette of West
Pakistan, dated 15th December, 1962, (Extraordinary), pages 4248-4249.
This Act was passed by the West Pakistan
Assembly on 17th Dec., 1962; and on its having been assented to by the Governor
of West Pakistan it was published in the West Pakistan Gazette (Extraordinary),
dated 31st Dec., 1962, pages 4689-92. 2Substituted by the Punjab Laws (Adaptation)
Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”. 3Now ‘Faisalabad’. 4Ibid. 5Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”. 6Ibid. 7Ibid.
[2]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974),
for “Government of West Pakistan”.
[3] Now ‘Faisalabad.’
[4] Now “Federal Government”, see the Federal Adaptation of Laws
Order, 1975 (P.O. 4 of 1975). 11Now ‘Faisalabad’.
[5] Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”.
[6] For rules, see Gazette of West Pakistan, 1963
(Extraordinary), page 2643.
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