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

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to state ex-depot prices of AGO on their daily loading programme is contrary to 
the settled principle of law that, the law does not command the doing of the 
impossible; reliance ig placed on Airte/ Networks Ltd. v. Plus Ltd, (2020) 15 NWLR 
(Pt,. 1747) 235 at 293. More so, the insistent demand of the Defendant is an 
action in bad faith; reliance is placed on Ce/te/ (Mig.) Ltd. 
v. Econet Wireless Ltd, 
(2011) 
3 NWLR (Pt. 11233) 156 at 169, and Musical Copyright Society Nigerla 
(Lte/Gte) v. Copyright Society of Nigeria (Ltd/Gte) & 2 Ors. (2018) LPELR-46353 
(SC). The Court is urged-to resolve this j issue in the favour of the Plaintiffs, 
The submission on 
issue 2 is that the purported attempt by the Defendant to 
define the term “sold in Nigeria” in Regulation 48 of the Operations Regulation 
is vold 
as 
it contravenes the principle that 
a subsidiary legislation cannot 
override, overreach, ' supersede 
or contradict the enabling statute and also 
because the Def endant lacks the authority to widen or expand any provision of 
the PIA 2021; reliance is placed on Osadebey v. A.-G,, Bendel State (1991) 
i 
NWLR (Pt. 169) 525 at 598, It is an attempt by the Defendant to cast the net 
wider than anticipated by the drafters of the PIA in a bid to subject the Plaintiffs 
to levies which must be rejected by the Court; reliance is placed on Olanrewaju 
v. Oyeyern/ (2001) 
2 NWLR (Pt. 697) 229 at 255. The Court is urged to declare 
the provisions of para. C in Regulation 48 of the Operations Regulations void to 
the extent that it is inconsistent with the PIA 2021; 
The submission on: issue 3 is that the PIA 2021 does not contain charging 
provisions in the manner in which levies are permitted by statute to be assessed 
and collected; reference is made to Ss. 47 (2) (c) and 52 (7) (a) thereof. It is 
trite 
law 
in 
the 
interpretation 
of statutes 
that 
expropriatory 
statutes 
are 
construed strictly, that is, construed fortissimo contra broferentes, against the 
authority but in favour of the citizen, Therefore, in the imposition of tax, there is 
JUDGEMENT IN JAS (MIGERIA} 
LTD, & AWOR., THE NIG, MIDSTREAM & DOWNSTREAM PE TROLELIM REGULATORY AUTHORITY 
SUIT NO: FHC/ABI/CS/1480/2023