Library / IHS LTD & INT TOWERS LTD VS NMDPRA JUDGEMENT
IHS LTD & INT TOWERS LTD VS NMDPRA JUDGEMENT

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Industry Act, 2021. The Plaintiffs argued that they are not entitled to the levies 
since they only use AGO for their operations and not for sale and as such do not 
have an ex-depot price to indicate on the loading programme. It was agreed, 
without conceding to the issue of levies, that as long as further engagements go 
on, the Plaintiffs could continue their operations without any hindrance but must 
submit details of the landing cost of the AGO. Following the resolution at the 
meeting, the Plaintiffs wrote a letter to the Defendant stating their landing cost, 
storage cost and restating that they are not liable to pay levies, The Defendant 
has now made new demands to include the. destination of all trucks 
in their 
landing programme as well as the contracts they have with users of their. BTS. 
The Defendant has consistently demanded for the levies in discussions over the 
phone. This prompted the Plaintiffs to commence an action at the Abuja Division 
of the Federal High Court in Suit No: FHC/ABI/CS/1029/2023 ~ JAS Nigeria. Lid, 
& Anor. 
v 
The Migerian Midstream 
& Downstream Petroleum Regulatory 
Authority, to determine the validity of the demand to remit levies. The suit came 
up for Judgment on 25% September, 2023, but was struck out for the Plaintiffs’ 
omission to serve pre-action notice on the Defendant (Exh. IHS 13), The Plaintiffs 
in compliance with the decision of the Court have now issued and served pre- 
action notice on the Defendant (Exh. IHS 14). On 26t July, 2023, while the suit 
was pending before the Court, the Defendant served demand notices on 1 and 
2" Plaintiffs, respectively, to remit the Authority (1%) and MDGI Fund (0.5%) 
Levies (Exhs. IHS 15 and IHS 16). Again, the Defendant issued another demand 
notice to the 2 Plaintiff, while a debit note was issued to the 1% Plaintiff on 6th 
October, 2023 (Exhs. THS 17 and IHS 18). Then, on 26% September, 2023, the 
Defendant wrote reminder letters to the 1% and 2"4 Plaintiffs, respectively (Exhs, 
THS 
19 and IHS 20). 
In order to ensure the uninterrupted conduct of their 
JUDGEMENT IN 245° (NIGERIA) 
LTD, & ANOR, 
vy, THE NIG. MIDSTREAM & DOWNS: TREAM PETROLEUM REGULA TORY AUTHOR 
SUIT NO: FHC/ABI/CS/1480/2023