Law:

Section:

(a) Licences and Permits Fees Order, 1977- -- Arts. 6(c) & 7-Import licence fees, refund of-Licence for which import licence fee deposited not utilized for any reason whatsoever ­Refundable if paid before Ist July 1979 and refundable only on conditions specified in Art. 7, cls. (a) to (c) if paid after Ist July 1979­Conditions stated.. Colony Thal Textile Mills Ltd. v. Pakistan P L D 1982 Lah. 364 ; Government of West Pakistan and another v. Nasir M. Khan and others P L D 1965 S C 106 and Province of West Pakistan and another v. Messrs Asgharali Muhammadali & Co. 1968 S C M R 417 ref. (b) Licences and Permits Fees Order, 1977- -- Art. 7 read with Imports and Exports. (Control) Act (XXXIX of 195 ), S. 3(1.)-Import and export-Control by Federal Government ­Federal Government authorised to specify fees even for issuance of ' licences apart from their use etc.-Art., 7 of Licences and Permits Fees Order, 1977 with all conditions contained therein, held; effective and operates validly although Art. 7 (c) being a subordinate legislation cannot operate retrospectively.-[Interpretation of statutes]. (c) Licences and Permits Fees Order, 1977- - Art. 7-Licences and permits fees-Refund of-Delay-No bar for asking for refund of amounts Government not entitled to retain ­Government not to rely on technicalities to deprive its citizens of something .due to them unless barred to do so by some express pro­vision of law-Delay however may debar demand of interest. Province of West Pakistan and another v. Messrs Asgharali Muhammadati & Co. 1968 S C M R 417 ref. JUDGMENT The petitioner, a limited company, applied for and was granted 18 import licences in different years. The first one is of the year .1974, 8 are for the year 1975, 3 for the year 1976, 3 for 1978 and 3. for 1979. The company also deposited by way of fees a cumulative sum of Rs. 64,608.25. It did not utilize any of the import licences and, therefore, applied to the respondents for refund of the fees. That was, however, refused vide letter dated 6th November, 1979. The petitioner challenges that order through the present writ petition. ' 2. It is contended on the basis of an earlier decision of this Court…

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