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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downstream petroleum liquids operation in Nigeria, it is deemed that such person 
has consented to the terms thereof. Such person cannot upon having carried on 
business pursuant to] such ‘licence’ or ‘permit’ be permitted to turn back and 
question the validity 
of the obligations that come with the ‘licence’ or ‘permit’ 
under the law. In other words, the Plaintiffs having bound themselves to the 
terms and conditions lof the licence and permits which they obtained from the 
Defendant and carried on business thereunder, cannot now, turn around 
to 
question same just because time has come for compliance, 
For the avoidance of doubt, the respective levies provided by Ss, 47 (2) (c) 
and 52 (7) (a) of the PIA 2021 are neither punitive nor criminal sanctions which 
_ are payable upon conviction for any offence Pursuant to the provisions of the 
PIA 2021. They are rather statutory and obligatory contributions to be made to 
the Midstream and Downstream Gas Infrastructure Fund established by 5. 52 of 
the PIA 2021. The essence of the fund is for the development of infrastructure 
in the midstream gas operations and such fund is subject to the appropriation of 
‘the National Assembly. The levies are distinguishable and separable from taxes 
and penalties provided for in the PIA 2024 for infractions and offences therein 
stated. Therefore, to question the levies is to question the essence of Midstream 
and Downstream Gas Infrastructure Fund and the sensibility and wisdom of the 
legislature for establishing same. 
This Court has considered all the provisions of the law and the statutory 
instruments brought to bear in this case, 
It is on the bases above that I answer the questions formulated by the 
Plaintiffs on the Originating Summons as follows: 
, 
1. 
Question 
1 in the affirmative, 
2. 
Question 2 in the negative, 
‘ 
JUDGEMENT IN JAS (NIGERIA) 
SUIT NO: FHC/ABI/CS/1480/20: 
JB. & ANOR, 
'v. THE NIG, MIDs: TREAM & DOWNSTREAM PETROLEUM REGULATORY. AUTHOR: