Tax and Fee
Tax and Fee legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Tax is imposed for public purposes and is not supported by any consideration of service rendered in return, whereas a fee is levied in view of services rendered and there is an element of quid pro quo between the payer of the fee and the authority which imposes the same
In the matter of fee the Government has always to offer an explanation vis-a-vis the reasonableness and as long there is reasonableness the requirements of quid pro quo get satisfied.
Tax is a pecuniary burden laid down upon individuals or property to support the Government and is a payment exacted by legislative authority
Term, "fee" is a charge fixed by law for services of public officers or for use of , privilege under control of Government, a recompense for an official or' professional service or a charge or emolument or compensation for a particular act or service
Distinction between a tax and fee lies primarily in the fact that a tax is levied as a part of a common burden, while a fee is payment for special benefit or privilege.
"Fair" and "Market", defined-Punjab Municipal Act (III of 1911)" S. 187.
"Tax and Fee", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/3725
Precedents & Case Laws citing "Tax and Fee"
2022 M L D 1938
QURESHI TEXTILE MILLS LIMITED through Assistant Manager — Petitioner Versus DISTRICT COUNCIL, CHAK SHAHANA ROAD, KHANEWAL through Chairman and another — Respondents
Court: Lahore (Multan Bench)P L D 1976 Karachi 600
Kazi ABDUL MAJI D‑Petitioner Versus PROVINCE OF SIND THROUGH SECRETARY, EXCISE & TAXATION, GOVERNMENT OF SIND, KARACHI AND ANOTHER‑Respondents
Court: Art. 260 ‑ Words‑ and expressions used in Constitution ‑ To be substituted for words defined in interpretation clause of Constitution unless context provides to contrary.‑Interpretation of statutes‑ Words and phrases.P L D 1974 Karachi 417
Kazi ABDUL MAJID‑ — Petitioner Versus THE PROVINCE OF SIND THROUGH SECRETARY, EXCISE
Court:1990 C L C 550
Before Qazi Muhammad Jamil and Muhammad Ishaq, JJ Versus Versus
Court: Peshawar2011 P T D 2643
EAST PAKISTAN CHROME TANNERY (PVT.) LTD. Versus FEDERATION OF PAKISTAN and others
Court: Lahore High Court2009 S C M R 1070
TEHSIL MUNICIPAL ADMINISTRATION and others — Petitioners Versus NOMAN AZAM and others — Respondents
Court: Supreme Court of PakistanP L D 2013 Sindh 449
Messrs SHAHBAZ GARMENTS (PVT.) LTD. and others — Petitioners Versus PAKISTAN through Secretary Ministry of Finance, Revenue Division, Islamabad and others — Respondents
Court: High Court2020 C L C 946
Messrs SERI SUGAR MILL LIMITED through Admn. Manager — Appellant Versus UNION COUNCIL SERI through Administrator — Respondent
Court: Sindh (Hyderabad Bench)P L D 2016 Islamabad 67
UCH POWER PRIVATE LIMITED — Petitioner Versus FEDERATION OF PAKISTAN and others — Respondents
Court: High Court2013 P T D 1459
TATA TEXTILE MILLS LTD. Through Authorized Attorney/Representative, Karachi and 57 others Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division/FBR, Islamabad and another
Court: Sindh High Court