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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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2. 
Does the definition in Paragraph C of the term “Sold in Nigeria” found 
in 
Section 
48 
of the 
Midstream 
and Downstream 
Petroleum 
Operations Regulations 2023 stretch the scope of that term beyond 
what was contemplated by Sections 47 (2) and 52 (7) of the PIA? 
3. 
. Notwithstanding that the Plainti¥s hold only Import Permits and 
Petrofeum Depot Licenses of the Defendant, are the directivas and 
consequential enforcement acts of the Defendant in requiring the 
Plaintiffs among other things to furnish it with information relating to 
Price, destination and end-user sales details of petroleum products 
handled 
‘by 
the 
Plaintiffs 
unreasonable 
and 
impractical 
or 
unconstit tional in all the circumstances of this case and as a 
corollary to 
this, 
are Regulations 
3 and 
4 
of the Petrofeum 
(Transportation and Shipment) Regulations 2023 made ultra vires 
the PIA? 
| 
| 
The submission on issue i 
is that the PIA grants the Defendant power to 
regulate, charge and 
collect statutory 
levies from wholesale customers 
of 
petroleum products sold in Nigeria; reference is made to Ss, 29 (1) and (2), 33, 
125 (3), 174 (3), 47 (1) (2) (C) and 52 of the PIA, 2021. There is no ambiguity 
about the nature or rate of statutory levies or who should make such payment 
and so, the Plaintiffs’ contention that the PIA 2021 lacks charging provisions is 
misconceived; reference is made to Ss. 47 (1) (2) (C), 52 (7) of the PIA 2021, 
and reliance is placed on Olubunmo & Ors. 
v, Governor, Ekiti State & Ors. (2013) 
LPELR-20405 (CA), and Agwuna v. A.-G, Federation & Anor. (1995) LPELR-258 
(SC). The Operations Regulations were formulated in complete accordance with 
the mandate of the Defendant and cannot be held to be wltra viresthe PIA 2021; 
reference is made to S. 12 of the Interpretation Act, and reliance is placed on 
JUDGEMENT IN ZS (NIGERIA) LTD, & ANOR. v. THE NIG, MIDSTREAM & DOWNSTREAM PETROLEUM REGULATORY AUTHORITY 
SUIT NO: FHC/ABI/CS/1480/2023 
. 
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