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SAIF NADEEM ELECTRO (PVT.) LTD. vs FEDERAL BOARD OF REVENUE, ISLAMABAD Criminal proceedings and civil proceedings — 2026 PLD 155 ISLAMABAD

Case information

Citation
2026 PLD 155 ISLAMABAD
Court
Islamabad High Court
Year
2026
Reporter
PLD
Parties
SAIF NADEEM ELECTRO (PVT.) LTD. vs FEDERAL BOARD OF REVENUE, ISLAMABAD Criminal proceedings and civil proceedings

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

SAIF NADEEM ELECTRO (PVT.) LTD. VS FEDERAL BOARD OF REVENUE, ISLAMABAD Criminal proceedings and civil proceedings---Elements---Scope---While the concept of malicious prosecution is well-established in relation to criminal proceedings, it is important to note that such claims can also be brought in the context of civil proceedings or actions initiated by government departments against legal persons---Malicious civil proceedings refer to the wrongful initiation of a civil lawsuit or legal action without probable cause and with the intent to harm or injure the defendant; it contains the element that the proceedings were instituted with a malicious intention i.e., from an indirect and improper motive and not in furtherance of justice---The gist of the action of malicious proceedings is malice or improper motive---Malice cannot be inferred solely from the absence of reasonable cause; rather, both elements must be present together to establish liability---Malice in said connection may be express malice i.e., malice in fact---There may be malice either in commencing proceedings or in continuing it honestly---Any proceedings, though at the outset, may not be malicious but may become malicious at any of the stages through which it has to pass, if the government functionary acquires positive knowledge of the innocence of the party.

Other judgments reported in 2026 PLD

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