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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a payment obligation that is not clearly and unambiguously charged or imposed 
by the provisions of Ss.|47 (2) (c) and 52 (7) (a) of the PIA 2021. A keen perusal 
of Regulation 13 (1) of|the MDPOR 2023 will reveal that it makes provisions for 
payment to the Defendant of 0.5% of the wholesale price of petroleum products 
sold in Nigeria which shall be collected from wholesale customers for imported 
petroleum products sold in Nigeria, and petroleum products processed and sold 
in Nigeria for the Midstream and Downstream Gas Infrastructure Fund. 
It 
Is 
Regulation 13 (2) of the MDPOR 2023 that makes provision for payment of 0.5% 
of wholesale price of petroleum products and natural gas sold in Nigeria to the 
Midstream and Downstream Gas Infrastructure Fund. 
I am unable to see the 
area of conflict betwee 1 the provisions of Regulation 13 of the of the MDPOR 
2023 and Ss, 47 (2) (c) and 52 (7) (a) of the PIA 2021. 
I find that there is a 
nexus which does not amount to inconsistency between Regulation 13 of the 
MDPOR 2023 and Ss. 47 (2) (c) and 52 (7) (a) of the PIA 2021 as to cause the 
former to be voided. 
Now, concerning the PTS Regulations 2023, 
I have stated before that it is 
made pursuant to Ss, 33, 113 (6) and 175 of the PIA 2021. The Plaintiffs have 
canvassed that having regards to the provisions of Part V of the PIA 2021, in 
particular, Ss. 205, 206, 207 and 208 of the PIA 2021, the Defendant by making 
the 
PTS Regulations 
2023, 
has 
acted 
wire 
vires its powers 
by asking 
or 
demanding from the Plaintiffs, non-trading persons or licensees, or their agents: 
(a) the sale or purchase prices of petroleum products the Plaintiffs consume for 
their business outside downstream petroleum industry; or (b) the destinations 
of vehicles transporting the Plaintiffs’ petroleum products for consumption 
in 
their business, outside the downstream petroleum industry; 
or (c) contracts 
entered into by an end user of petroleum products with 
its hon-clownstream 
JUDGEMENT IN JAS (NIGERIA) LTD, & ANOR, 
V, THE NIG, MIDSTREAM & DOWNS} TREAM PETROLEUM REGULATORY, AUTHORITY. 
SUIT NO: FHC/ABI/CS/1480/2023 
/- 
Wi