Section 33: Establishment of the Nigerian Electricity Regulatory Commission.

(1) There is established the Nigerian Electricity Regulatory Commission (in this Act, referred to as "the Commission"), which shall be a body corporate with perpetual succession which can sue or be sued in its corporate name and subject to this Act, perform all acts that bodies corporate may by law perform.
(2) The headquarters of the Commission shall be at Abuja with such zonal offices and state offices as may be established by the Commission for effective performance of its functions.
(3) The Commission shall be the apex regulator of the NESI and shall be an independent body in the perform of its functions and exercise of its powers under this Act.