BIAFO INDUSTRIES versus FEDERATION OF PAKISTAN
Imports and Exports (Control) Act 1950 Section 3 Constitution of Pakistan (19731, Article 199) Implementation of the Constitution Request Import License Fee The industrial concern of the applicant was located in an area which was declared a rural area and a 2% ad valorem license. The fee was that when the applicant applied for an import license for the machinery, the applicant's area was excluded from such definition of countryside and the applicant demanded a 6% ad valorem license fee. When such a 6% fee was paid under protest, the issuance of licenses and machinery Prior to arrival, the applicant's territory was designated a rural area and the 2% ad valorem license fee rate, instead of 6%, was a applicable trade requiring the applicant to request a refund of the additional fee. The case was ruled out when the applicant was not presented as before and there was no closed transaction when the area was declared a rural area again. The F-applicant did not yet mean that any services offered by the government were yet to be offered, when the government provided the service, it would receive a license fee of which Fees were being charged for. 2% was applied to the applicant
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