Imposition of Cotton Cess
3.(1) There shall be levied and collected on all cotton either exported from [* * *] Bangladesh or consumed in any mill in [Bangladesh] a cess at such rate as the Government may fix by notification such rate as in the official Gazette.
(2) [Omitted by section 3 of the Cotton Cess (Amendment) Act, 1948 (Act No. XXX of 1948).]
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