Section 2: Power to erect toll gates, etc.

(1) The Minister shall have power to erect, equip and maintain toll gates on any Federal highway as and when required, with the approval of the President.
(2) Without prejudice to the generality of subsection (1) of this section, the Minister may prescribe such fees, dues or charges that may be payable at any toll gate erected, equipped or maintained pursuant to subsection (1) of this section.
(3) In the exercise of the powers conferred upon the Minister by subsection (2) of this section, the Minister may classify the categories of vehicles plying or passing through any toll gate covered by the provisions of this Act and the amount payable by such category of vehicles.
(4) The Minister may authorise in writing any officer, agent or person to exercise any of the powers conferred upon him by subsections (1), (2) and (3) of this section.
(5) The Minister may make such order which may be published in the Federal Gazette or issue such notice as he may deem necessary in respect of fees, dues and charges payable under this Act.
(6) For the purposes of this Act "vehicle" includes motorcycle.
(7) Any person who wilfully-
(a) prevents or obstructs any authorised officer, agent or person in the performance of his function under this Act; or
(b) fails to pay to any officer, agent or person empowered to collect any fees, dues or charges payable under this Act; or
(c) withholds any fees, dues or charges paid under this Act; or
(d) does any other fraudulent act or thing relating to the issue of receipts or collection of fees, dues or charges under this Act,
shall be guilty of an offence and liable on conviction to a fine not exceeding N10,000 or to imprisonment for a term not exceeding five years or to both such fine and imprisonment.
(8) Any person who commits any offence punishable under subsection (7) of this section shall be tried at the Federal High Court.
(9) Where under this section any power is delegated and in relation thereto an act or omission is an offence under this Act and also an offence under any road traffic enactment in force in a State, the provisions of this Act as to offences shall prevail so however that where before the coming into force of this Act proceedings commenced in respect of an act or omission which is an offence under a road traffic enactment in a State and the penalty prescribed differs from any prescribed for the like offence hereunder, any prosecution may, if the case has not been disposed of on the commencement of this Act, be continued as if this Act had not been made.