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

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note by the Authority, and the Authority shail ensure collection 
at 
wholesale points. 
(5) 
Where the sum referred to in sub regulations (1) and (2) of 
this |regulation 
is not paid within 21 days of the issuance of 
debit note, a sum equal to 10% of the amount unpaid shall be 
added for each or part of the month after the date on which 
payment ought to have been made, 
(6) 
The erty may, in addition to the penalty specified in sub 
reg lation (5) of this regulation, suspend the operations of the 
Facility into which the product was processed, discharged, or 
stored until the payment is made. 
(7) 
Notwithstanding the provisions of sub regulation (6) of this 
regulation, 
for subsequent transactions, 
the Authority shall 
require the producer of petroleum products and natural gas or 
the importer to pay the levy before allowing evacuation 
or 
vessel discharge. 
Reg. 48 
“Sold in Nigeria” means where a petroleum product or natural 
gas — 
(a) is sold free on board in Nigeria or its territorial waters; 
(b) 
is loaded or offloaded for sale within 
a wholesale point in 
Nigeria; or 
(c) transaction emanates, occurs or 
is concluded 
in Nigeria or 
within its territorial waters; 
Regulations 3 and 4 (1) of the PTS Regulations, 2023: 
Reg. 3 (1) A person who intends to Carry out shipment or export of natural 
gas or its derivatives, crude oil or its derivatives, condensate, 
JUDGEMENT IN JAS (NIGERIA) L7D, 
SUIT NO: FHC/ABI/CS/1480/2023