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

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no room for speculation as tax cannot be charged on a subject where the law 
does not precisely state who has the obligation to pay said tax; reliance is placed 
on A.-G,, Bendel State v. P.LA Aidayan (1989) 4 NWLR (Pt. 118) 648 at 675- 
576, Nangibo 
v. Okafor & Ors, (2003) LPELR-1938 (SC), Abuubakar & Ors. v. 
YarAdua & Ors: (2008) LPELR-51 (SC), and Best Children International Schools 
Lid 
v. FIRS (2018) _LPELR-46727 (CA). The Court is urged to resolve this issue 
in favour of the Plaintiffs, 
It is submitted op issue 4 that the Defendant upon noting the silence of the 
PIA 2021 on the entity to be charged introduced Regulation 13 of the Operations 
Regulations, which said Regulation purports to create a tay obligation on the 
wholesale customer. ‘The Plaintiffs submit that being a subsidiary legislation, the 
attempt made 
in Regulation 
13 
to create an obligation not created by the 
enabling statute is void; reliance is placed on Access Bank Pic. 
v, Ogboja (2022) 
1 NWLR (Pt. 1812) 547 at 576, Shell (NMig.) Exploration and Production Co. Ltd, 
Ve NOSDRA (2021) LPELR-53068 (CA), and Ft-Osa LG v. Jegede & Anor. (2007) 
LPELR-8464 (CA). The Court is urged to resolve issue 4 
in the affirmative. 
The submission on issue 5 
is that S, 208 of the PIA 2021 does not empower 
or enable the Defendant to restrain or bar the loading or evacuation of the 
Plaintiffs’ petroleum 
products from the depot. Thus, 
the disruption 
of the 
Plaintiffs’ business 
j in the absence of necessary statutory basis by the Defendant, 
is unlawful; reliance is placed on Abubakar v. Abu & Anor (2016) LPELR-40261 
(CA). 
It is submitted on issue 6 that the Defendant lacks the power to demand the 
publication of prices and enforce compliance with S. 208 of the PIA 2021 as the 
same does not extend 
to the 
Plaintiffs who do not engage 
in the sale of 
petroleum products in Nigeria. Therefore, the Defendant's refusal to approve the 
JUDGEMENT IN JAS (NIGERIA) LTD. & ANOR, 
v, THE NIG, MIDSTREAM & DOWNS: TREAM PETROLEUM REGULATORY AU; THORITY 
SUIT NO: FHC/ABI/CS/1480/2023