 The House of Representatives investigating NNPC's limited joint venture from 1990 to 2022 has discovered Sarah's infractions by Shell, who has been claiming capital allowance from the government without CAFA certification from inception. Though Shell pleaded for leniency from the committee, it still went ahead to demand details of Shell's fixed assets at the next meeting. Details in this report. The House of Representatives Committee investigating the NNPC's limited joint venture from 1990 to 2022 has discovered Sarah's infractions in the operations of Shell from its inception. The Shell Petroleum Development Company Limited has been claiming capital allowances from the federal government without having the certificate of acceptance on fixed assets, CAFA. The committee requested to know if Shell had benefited from capital allowance for which its management answered in the affirmative and consequently drew out condemnation from members of the committee. We are not a company that takes anything statutory and tax for granted. We are a company that complies fully with the laws of the land. The specific issue of the certificate issue is one thing, but whether we have done gotten the allowances on the basis of the laws of this country, I can say, Mr Chairman, that is what we would have done. I know for sure that you don't have CAFA's certificate. Yes, you don't have because we asked the agency concerned in advance to give us the names of all companies, all the companies in Nigeria that have ever obtained CAFA's certificate for their properties. There is a statutory requirement for you to enjoy capital allowances in Nigeria, which you do not appear to be aware of having. And that is what is surprising because it will be on record that SBDC and SNEPCO do not have the requisite certificate for enjoying capital allowances in Nigeria. The MDCEO of Shell Petroleum Company, Osage Okumbo, then pleaded for leniency. As a committee requested for the company to avail eight of details of all its fixed assets at the next sitting. So if you would allow us, Mr Chairman, members of the committee, allow us to present what we have in this respect, appealing that you withhold judgment pending what we present. When you give us the details of the property that over time you've been claiming capital allowance over, you must have a property on the basis of which capital allowance is claimed. The chairman of the committee, Abubakir Fulata, also gave a rolling on new cross exploration and production company after grilling the empty Sojay Victor over a joint venture business with the NNPC and why it has not been paying petroleum income tax to the federal government since inception. The committee insisted that the MD may himself available to the panel or risk being declared wanted and produced before the committee by the police in handcuffs before adjoining the proceedings.