Library / IN THE FEDERAL HIGH COURT OF NIGERIA [N THE ABUJA JUDICIAL DIVISION HOLDEN AT ABUJA ON MONDAY, THE 5™ DAY OF FEBRUARY, 2024

IN THE FEDERAL HIGH COURT OF NIGERIA [N THE ABUJA JUDICIAL DIVISION HOLDEN AT ABUJA ON MONDAY, THE 5™ DAY OF FEBRUARY, 2024

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Koko, Delta State, for which storage licenses were issued 
by the Defendant 
(Exhs. IHS 7, IHS 8 and IHS 9). On gt June, 2023, the Defendant sent an email 
to license holders for bulk storage facilities in the Apapa axis in Lagos where 
Chisco Tank Farm is located stating the new loading program format - must be 
endorsed. by both the Depot Manager and the Defendant's officials together with 
the ex-depot price indicated on the loading programme. (Exh. IHS 10). On the 
same date, the 1 Plaintiff submitted its loading programme for approval but the 
Defendant's officials refused on the basis that the programme did not contain 
ex-depot prices to which the 1* Plaintiff explained that it does not sell AGO but 
uses 
it to support its operations at the BTS, and so, does not have ex-depot 
prices. An officer of the 1* Plaintiff, one Chukwuka Odili, then sent an email to 
the IHS team informing them of the Defendant's officials’ refusal to approve the | 
loading programme (Exh. 
‘IHS 
11). The loading programme was eventually 
signed. off after about three hours. Again, on 9" June, 2023, officers of the 
° 
Defendant refused to sign the 1° Plaintiff's loading programme from the Chisco 
Tank Farm and which suspension lasted till 13% June, 2023. The Defendant also 
refused to approve the 2" Plaintiff's loading programme at the Koko Tank Farm 
from 23 june, 2023, 
to 
24t% June, 2023, and only approved 
after many 
discussions. With 
a view to resolving the issue, the Plaintiffs engaged the 
Defendant on several occasions through physical meetings and fetters, Also, the 
Association of Licensed Telecoms Operators of Nigeria (hereinafter referred to 
as ALTON) on 21% June, 2023, wrote a letter to the Defendant explaining the 
kind of business its members who are infrastructure companies carry on (Exh. 
THS 12), Thereafter, the Plaintiffs held a meeting with the Defendant on 3'4 July, 
2023, where the Defendant maintained that the Plaintiffs were liable to pay two 
levies, Authority Fund Levy and MDGI Fund Levy, pursuant to the Petroleum 
JUDGEMENT IN JHS (NIGERIA) LTD, & ANOR. 
v. THE NIG. MIDSTREAM & DOWNSTREAM PETROLEUM REGU 
ORY A 
SUIT NO: FHC/ABI/CS/1480/2023