“We tried our best to stop people going to the vehicle to get petrol but despite cordoning [off] the area, we were overpowered and as people were scooping fuel, fire erupted,” he told the BBC.
The crash happened in the town of Majia at around 23:30 local time (22:30 GMT), he said.
“The fuel tanker was coming from Kano and heading to Nguru in Yobe state when the driver lost control of the vehicle.”
The driver, who was not injured, has been taken into custody while the police conduct an investigation.
A distressing video has been shared on social media showing the moments after the fire erupted.
“Fire service and other emergency units rushed to the scene to help after the incident,” Mr Adam said.
Many of the victims have been burnt beyond recognition. The recovered bodies have been covered by tree branches to shield them from onlookers.
Rescue workers have been finding more bodies – some a considerable distance from the scene of the accident. They had presumably been trying to get help before succumbing to their injuries, a police spokesman told the BBC.
Most of those who died have been buried in a mass ceremony.
Fuel tanker explosions and accidents are common in Nigeria – often caused by the poor state of roads and badly maintained vehicles.
As the clear-up operation was under way in Jigawa, there was another fuel tanker accident in south-western Ogun state in the town of Ibafo.
