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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Plaintiffs’ loading schedule from their depot is unlawful. The law is settled that it 
is the duty of a statutory body, such as the Defendant, to operate within the 
ambit of the law and not exceed or abuse its powers; reliance 
is placed on 
Amasike v, Registrar-General Corporate Affairs Commission (2010) 13 NWLR (Pt. 
1211) 399. 
a 
On issue 7, the Plaintiffs submitted that the Defendant cannot rely on the 
PTS Regulations 2023 to extend its regulatory powers to the Plaintiffs who do 
not sell petroleum products, transport or distribute petroleum products and that 
any part of the PTS /Regulations which purports to apply to the Plaintiffs, who 
are outside the scope of the Regulation and the PIA 2021, is void, to the extent 
that it purports to apply to a non-trader of petroleum product; reliance is placed 
on Famfa Oil Ltd. 
V, A.-G., Federation & Anor. (2007) LPELR-9023 (CA), and 
Orubu v. INEC 
(1988) 5 NWLR (Pt. 94) 323. 
It is submitted on issue 8 that Regulations 3 and 4 (1) of the PTS Regulations 
2023 do not apply to activities of persons loading petroleum products from their 
bulk storage facilities, 
for personal consumption 
as that 
is contrary 
to the 
intendment of the principal Act, the PIA 2021. 
The Defendant 
on 
the other hand, 
has submitted. three questions 
for 
determination, to wit: 
lL 
Does the PIA grant the Defendant Power to regulate and collect 
statutory levies from wholesale customers of petroleum products 
sold in Nigeria, and if so, do the operations of the Plaintiffs as they 
have described by themselves qualify as sale and distribution of the 
Petroleum products in Migeria to expose them to the said Statutory 
levies of the Defendant? 
A Boy 
aS 
JUDGEMENT IN JAS" (MIGERIA) 
LTD, & ANOR, 
v, THE NIG. MIDST TREAM & DOWNSTREAM PETROLEUM REGULATORK AUTHORT] 
we 
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SUIT NO: FHC/ABI/CS/1480/2023