SAIF NADEEM ELECTRO (PVT.) LTD. vs FEDERAL BOARD OF REVENUE, ISLAMABAD Suit for recovery of damages

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SAIF NADEEM ELECTRO (PVT.) LTD. VS FEDERAL BOARD OF REVENUE, ISLAMABAD Suit for recovery of damages---Malicious civil proceedings---Elements (malice and without reasonable/probable cause)---Proof , absence of---Effect---Plaintiffs (being public and private limited companies) filed appeal against dismissal of their suit for recovery of damages---Claim of the appellants/plaintiffs is that they faced repeated harassment/raids from the various government departments and functionaries (customs/tax authorities) on the pretext of tax evasion cases, causing them huge loss to the tune of Rs. 3335 million---Validity---In the present matter, the damages or relief claimed originate from the actions of various government departments/functionaries , which actions ultimately resulted in the initiation of malicious civil proceedings or claims---Pertinently, failure of the proceedings in favour of the appellants does not automatically mean that they are entitled to claim damages because it is not the sole reason to award damages---Appellants failed to produce credible evidence showing financial loss and reputational damage---Similarly, the appellants failed to produce evidence of an independent expert to back up their claim---Special damages must be specifically stated and strictly proven---Damages must be supported by factual evidence and measurable data---Speculative or unsupported claims cannot justify compensation---Furthermore, neither the oral evidence of witness of plaintiff/appellant nor the documents placed on record specifically disclose or establish that the respondents initiated the proceedings with malice or without reasonable and probable cause---Mere assertions, without substantiating material evidence, do not meet the judicial standard of proof required to establish malicious civil proceedings/actions---Where damages are sought, there must be evidence of their existence and extent, and some data from which they may be computed, however, neither any breakup had been given nor any explanation was offered in that behalf---In the absence of such proof, the appellants' claim for damages remained unproven and exaggerated---Trial Court properly appreciated the evidence and passed the impugned judgment and decree in accordance with law---Appeal, being merit-less, was dismissed, in circumstaces.

SAIF NADEEM ELECTRO (PVT.) LTD. vs FEDERAL BOARD OF REVENUE, ISLAMABAD Suit for recovery of damages — 2026 PLD 155 ISLAMABAD

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