| Citation(s) |
|---|
| 1982 SLG 738 1982 SLD 738 1982 PLD 364 |
Lahore High Court
Writ Petition No. 5145 of 1978, decided on.12th June, 1979
GUL MUHAMMAD KHAN, J
Zaheer Ahmad Khan for Petitioner. Deputy Attorney General for
Respondents
Writ Petition No. 5145 of 1978, decided on.12th June, 1979
GUL MUHAMMAD KHAN, J
Zaheer Ahmad Khan for Petitioner. Deputy Attorney General for
Respondents
(COLONY) THAL TEXTILE MILLS LTD., MIANWALIer
VS
PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE, ISLAMABAD AND 2 others--Respondents
Law:
Section:
Licences and Permits Fees Order, 1957- -Art. 3 (1) read with Sched., Item 2 and Art. 6 (c)-Licences and permits fees-Refund of-Licences and permits fees-Payable for imports made and not for applications to open letters of credit or for licences etc.-No import made for any reason whatever, authority concerned, held, obliged to refund fee. JUDGMENT This order shall also dispose of two other Writ Petitions Nos. 51.46-78 and 5147/78 which involve the same points. 2. The petitioner was granted Import Licence No. 098754 dated 22nd May, 1974, revalidated up to 15th June, 1974, for Rs. 48,980 by respondent No. 3 on payment of licence fee amounting to Rs. 980. The petitioner applied for its extension up to 31st August, 1974, vide letter dated 1st July, 1974. On 19th July, 1974, the petitioner made another request to respondent No. 3 either to refund the import fee already paid or permit it to present a fresh cash licence against the same fee. The respondent asked the petitioner to submit a refund application form and other documents for the purpose to which the petitioner responded vide Registered Acknowledgment Due letter dated 7th January, 1975. The petitioner's application for refund was, however, rejected by the respondent on 17th February, 1976. An appeal against that order also failed on 29th March, 1977. 3. It is contended by the learned counsel that in view of clause 3 (1) of the Licences and Permits Fees Order, 1957, read with Item 2 of the Schedule the respondent was obliged to refund the fee when the licence granted by him had not been utilised. The relevant provisions read as under :- "3.-(1) Every person in whose favour an import licence, import permit or clearance permit is granted or who applies for opening of a letter of credit for the import of any goods for which a specific import licence, import permit or clearance permit is not required, shall pay fee in accordance with the Schedule to this Order ; Provided,,,,,,,..;- "SCHEDULE 2. For imports made against licences No fees on the first Rs. 500 or permits over Rs. 500 to and fees @ 1 per cent ad valorem Rs. 1,00,000 on the balance. 3,,,,,,,,,,,,..;-- =' It is further stated that deletion of clause…
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