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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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JUDGEMENT IN JAS (NIGERIA) 
LTD, & ANOR. v. THE ‘IG, MIDSTREAM & DOWNSTREAM PET; ROLEUM REGULATORY 
AUT! CRF TY 
SUIT NO: FHC/ABI/CS/1480/2023 
conditions, add to, and expand the provisions of those 
sections, 
A Declaration that Sections 47 (2); 52 (7) and 52 (9) of the PIA do 
not include charging provisions. 
A Declaration that Regulation 13 of the Operations Regulations is 
void ~ to the extent that it purports to impose a payment obligation 
that 
is} 
not clearly unambiguously charged: 
or imposed 
by the 
provisions of Sections 47 (2) (c) & 52 (7) (a) PIA. 
A Declaration that the Defendant exceeded its statutory authority 
and acted ultra vires in contravention of sections 47 (2) (c) and 52 
(7) (a) of the PIA, by demanding that the Plaintiffs remit the 
Authority Fund Levy and the Midstream and Downstream Gas 
Infrastructure Fund Levy pursuant to Sections 47 (1) (2) (c) and 52 
(1) (7) (a) of the PIA. 
A Declaration that the Defendant acted ultra vires 
its statutory 
power as delineated 
in the Operations Regulations and the PTS 
Regulations, 
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 consum ption in their business, outside the downstream 
petroleum industry; or (c) contracts entered into by an end user of 
petroleum products with its non- downstream petroleum partners or 
clients, for non-downstream petroleum activities, 
se 
ee 
uy, eo 
ON 
. 
a