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

Page 38 of 44
enabling law. The actions of the Defendant were in line with its mandate. The 
Defendant demanded 
that the 
Plaintiffs, 
as wholesale customers, 
pay the 
mandatory statutory |levies and asa result, the temporary suspension of the 
activities of the Plaintiffs was because of their non-compliance. The demand 
notices and reminders were issued 
in line with the statutory. functions of the 
Defendant. The term ‘sold 
in Nigeria’ has been adequately defined 
by the 
Operations 
Regulations. 
The Defendant 
has 
the 
authority 
to 
enforce 
levy 
provisions under the law and has not imposed tax obligations on the Plaintiffs 
outside statutory provisions, 
What the Defendant demanded of the Plaintiffs are ex-depot price in order 
to approve their loading programme, and two levies, that is, 1% Authority Fund 
Levy and 0.5% MDGI Fund Levy going by Exhs. IHS 15 and IHS 16 which the 
Plaintiffs are objecting to. The Defendant has averred that the Plaintiffs by 
dealing with petroleum products 
in 
a commercial manner with 
a third party, 
qualify for levy, and that the Plaintiffs are required to conduct these activities 
transparently and by so doing are obligated to submit transaction cletails to the 
Defendant. 
It 
is the Defendant's averment that by their own admission, the 
Plaintiffs have failed to comply with the stipulations of the law and consequently, 
are in breach of the enabling law, and that the actions of the Defendant were in 
line with its mandate. The Defendant demanded that the Plaintiffs, as wholesale 
customers, pay the mandatory Statutory levies and as a result, the temporary 
Suspension of the activities of the Plaintiffs was because of their non-compliance, 
Going by the Statutory provisions in this case, S.33 of 
the 
PIA 
20241 
allows the Defendant to make regulations on a wide range of matters concerning 
the processing, refining, transmission, distribution, supply, sale and storage of 
petroleum and petroleum Products as well as other midstream and downstream 
a 
a 
JUDGEMENT IN ZHS (MIGERIA) 
LTD. & ANOR. v. THE MIG: MIDSTREAM & DOWNSTREAM 
PETROLEUM 
Re 
‘ 
ee 
oO 
SUIT NO: FHC/ABI/CS/1480/2023 
: 
ETROLEUM Re 
s 
of