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

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of the Import Permits issued by the Defendant that is Subject to the 
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terms of, Appendices A and B attached to the Import Permit)? 
2. 
Whether the definition of "sold in Nigeria” in Regulations 48 of the 
Operation Regulations (as a whole), is not void - to the. extent of 
its inconsistency or overreach of the provisions of Sections 47 (2) 
(6) and 52 (7) (a) PIA? 
Or in the alternative, 
3. 
Whether Paragraph C of the definition of "sold in Nigeria” in 
Regulation 48 of the Operation Regulations is not void: 
3.1 
to the extent that it purports to extend the definition of 
the phrase "sold in Nigeria”. beyond the Clear intent of 
i Sections 47 (2) (¢) and 52 ) (a) PIA, and to cover 
activities which do not amount to sale of petroleum 
Products in Nigeria within the meaning of Sections 47 
(2) (C) and 52 (7) (a)? 
Or in the alternative. 
3.2 
to the extent that it purports to have a wider scope than 
the enabling statute, (or add to, or change) by way of 
additional conditions and expansion of terms in Sections 
47 (2) (C), 52 (7) (a) & 52 (9) of the PIA? 
4. 
Whether either of Sections 47 (2) (¢) & 52 (7) (a) PIA contain 
charging provisions in thé manner in which levies are permitted by 
statute to be assessed and collected? 
- 
5. 
Whether Regulation 13 of the Operations Regulations is not void - 
to the extent that it purports to impose a payment obligation that 
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ABRTinab TRICO! 
EDERAL 
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JUDGEMENT IN 2HS (NIGERIA) LTD, & ANOR. v. THE NIG, MIDSTREAM & DOWNSTREAM PETROLEUM REGULATORY AU 
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7 
SUIT NO: FHC/ABI/CS/1480/2023