The Islamabad High Court (IHC) had issued notices to the Federal Board of Revenue (FBR) and the Attorney General of Pakistan to provide comments on the Federal Excise Duty (FED) imposed on the transfer or allotment of immovable properties by builders and developers. The Defence Housing Authority (DHA) Islamabad had contested the legality of Table-III of the First Schedule of the Federal Excise Act 2005. The respondents in this case included the Federation of Pakistan through the Secretary Revenue, the Chairman of the FBR, and the Commissioner of the Large Taxpayer Office in Islamabad. As a local authority involved in land transactions and various services for its residents, DHA Islamabad had argued that the recent amendment imposed Excise Duty on property transfers without a corresponding change in the Act’s charging section. They claimed that Excise Duty should apply only to goods and services, and that property transfers did not fit this definition.