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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The next contention of the Plaintiffs is that the definition of “sold in Nigeria” 
: 
in Regulation 48 of the MDPOR 2023 (as a whole), is void to the extent of its 
inconsistency or overreach of the provisions of Ss. 47 (2) (c) and 52 (7) (a) of 
the PIA 2021. It is $.}47 (2) (c) of the PIA 2021 that makes provision for the 
Defendant.to maintain) a fund into which money accruing to it shall be paid and 
one of the sources of such fund is 0.5% of the wholesale of petroleum products 
sold in Nigeria, which shall be collected from wholesale customers. On the other 
hand, S. 52 (7) (a) of the PIA 20241 makes provision for source of the Midstream 
and Downstream Gas Infrastructure Fund which includes 0.5% of the wholesale 
price of petroleum and natural gas sold in Nigeria, which shall be collected from 
wholesale customers and such levy shall be in addition to the levy provided for 
under S. 47 (2) (c) of the PIA 2021. Upon studying the provision of Regulation 
48 of the MDPOR 2023, 
I find that the definition of the phrase ‘sold in Nigeria’ 
thereof provides three situations where 
it can be so applied that is, where a 
. petroleum product or natural gas is sold free on board in Nigeria or its territorial 
waters; or is loaded or offloaded for sale within a wholesale point in Nigeria; or 
transaction emanates, occurs, or is concluded in Nigeria or within its territorial 
waters. It is necessary to state that the PIA 2021 does not proffer a definition of 
the 
phrase 
‘sold 
in 
Nigeria’ 
as 
to 
establish 
any area 
of inconsistency 
or 
overreaching of the provisions of Ss, 47 (2) (c) and 52 (7) (a) of the PIA 2021. 
In fact, I do not see any of the definitions of ‘sold in Nigeria’ in Regulation 48 of 
the MDPOR 2023 that is inconsistent or overreaching the provisions of Ss. 47 (2) 
(c) and 52 (7) (a) PIA 2021, rather, Regulation 48 of the MDPOR 2023 amplifies 
the provisions of Ss, 47 (2) (c) and 52 (7) (a) of the PIA 2021 and makes the 
Provisions more understandable, 
Another issue raised by the Plaintiffs is that 
Regulation 13 of the MDPOR 2023 is void to the extent that it purports to impose 
JUDGEMENT IN ZS (NIGERIA) LTD. & ANOR. 
v. THE NIG. MIDSTREAM & DOWNSTREAM PETROLEUM REGULATORY 
AUT} 
SUIT NO; FHC/AB1/C5/1480/2023 
ATORY 
AUTHOR