Law: Imports and Exports (Control) Act, 1950

Section: 3

(a) Words and phrases------- Fee"---Meaning. ---- The word "fee" means "the charge fixed by law for the services of a public officer or for the use of privilege under the control of the Government. [p. 203] A Fee is a charge, compensation or payment for something, especially for something not strictly computable in terms of money. The same charge for some privilege: membership fee. Thus, "fees* may be of various kinds, for example fee for admission to a college, university, a club or a society or for professional and skilful services rendered by a Doctor, Lawyer, an Engineer or for services of public functionaries. It may be a payment settled through private contract or fixed by or under the law. It is a charge for something, may be a privilege conferred or services rendered, which cannot be accurately computed in terms of money and is left to be decided either through agreement or by the law or the statutory authorities in their discretion. When fee is fixed by law or under the authority of law it is also compulsory exaction like a tax because there is an element or compulsion in such levies. Generally an element of quid pro quo is present in case of a fee but absent in that of a tax [p. 2031 B Webster's New International Dictionary, Vol. I p. 928 and Funk and Wagnall's Encyclopedic College Dictionary, p.487 ref. M Constitution of Pakistan (1973)- ---- Art. 18 --- Citizens enjoy the right to enter upon any lawful profession or occupation and conduct any lawful trade or business but the same can be regulated by a licensing system as provided under Art.18 of the Constitution of Pakistan (1973). [p. 2041 C Imports and Exports (Control) Act (XXXIX of 1950)- ---- S.3 --- Government enjoys the powers to prohibit, restrict or likewise control import and export of goods or allow it subject to regulations relating to trade practices or grant of licences. [p. 204] D   Imports and Exports (Control) Act (XXXIX of 1950) ---- S.3(1) --- Levy of Import Licence Fee --- Expression "and the charging of fees in respect of any such matter as may be provided in such order" occurring in S.3(1) covers all matters figuring in S.3…