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

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Plaintiffs 
as 
wholesdle. 
petroleum 
liquids 
suppliers 
are 
equally 
wholesale 
customers when they lload products from each other or load from products they 
initially imported. The/ Plaintiffs are engaged in separate and clistinct aspects of 
petroleum liquids operation. The license issued to the 2™ Plaintiff and also Chisco 
Ltd which 
is used-by the 1% Plaintiff are petroleum depot licenses, simpliciter, 
not storage licenses, land so does not permit the licensees to deploy stored 
products for their own use, but to sell (Exh, A). The 1° Plaintiff as a wholesale 
petroleum liquids supplier having transferred custocly of its imported petroleum 
products to a storage facility has sold or is deemed to have sold the products to 
the storage facility asa wholesale customer. Specifically, when the 1% Plaintiff 
transfers its imported AGO into the storage facility of Chisco Ltd, it does so as a 
wholesale 
supplier, 
while 
Chisco 
Ltd 
receives 
the product 
as 
a 
‘wholesale 
customer which deems such transaction as 
a sale and subject to be levied, 
likewise, the 2" Plaintiff's petroleum depot in Koko. The Plaintiffs sell petroleum 
products to telcos by including the costs of petroleum products amongst other 
related cost heads. Telcos requested a 40% increase in call, SMs, and data costs 
due to escalating operational expenses in the country, which decision was driven 
by a 35% surge in operating expenses due to heightened energy costs (Exhs, 
A2). All Telecommunication entities are mandated to secure storage licence for 
any base station with over 500 litres of petroleum products 
in line with the 
definition of a wholesale customer, of which the 2" Plaintiff has one (Exhs. A3, 
“A4 and A5). The Plaintiffs by dealing with petroleum products in a commercial 
manner with a third party, qualify for levy. The Plaintiffs are required to conduct 
these activities transparently and by so doing are obligated to submit transaction 
details to the Defendant, By their own admission, the Plaintiffs have failed to 
comply with the stipulations of the law and consequently, are in breach of the 
JUDGEMENT IN JS (NIGERIA) LTD. & ANOR. 
v. THE NIG. MIDSTREAM & DOWNS: TREAM PETROLEUM REGULATORY A 
THOR. 
SUIT NO: FHC/ABI/CS/1480/2023 
re