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The Cotton Cess Act, 1923

( ACT NO. XIV Of 1923 )

2. In this Act, unless there is anything repugnant in the subject or context,-
(a) "Collector" means, in reference to cotton consumed in a mill in Bangladesh, the Collector of the district in which the mill is situated or any other officer appointed by the Government to perform the duties of a collector under this Act;
(b) "the Committee" means the 1[Bangladesh Cotton Committee] constituted under this Act;
(c) "Cotton" means raw cotton, whether baled or loose, which has been ginned;
2[(d) "Collector of Customs" means a Collector of customs appointed under section 3 of the Customs Act, 1969 ;
(dd) "Customs-station" means a Customs-station as defined in section 2 of the Customs Act, 1969;]
(e) "mill" means any place which is a factory as defined in section 2 of the 3[Factories Act, 1965], and in which cotton is converted into yarn or thread either for sale as such or for conversion into cotton goods 4[* * *];
(f) "prescribed" means prescribed by rules made under this Act.

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