THE WATER (PREVENTION AND CONTROL OF
POLLUTION ) Cess ACT, 19771
These shall be levied and collected a
Cess for the purpose of
the water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and
utilisation there under.
Cess under sub-section (1) shall be payable by
every person carrying on any specified industry and every local authority and
shall be calculated on the basis of water consumed by such person or local
authority, as the case may be, for any of the purpose specified in column (1) of Schedule II, at such rate, not exceeding the rate specified in
the corresponding entry in in
column (2) thereof, as the Central Government may, be notification in the
Official Gazette, from time to time, specify.
2Where any person
carrying on any specified industry or any local authority consuming water for
domestic purpose liable to pay Cess fails to comply with any of the provisions
of section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of
1974) or an of the standards lid so down by the Central government under the
Environment (Protection) Act, 1986, Cess shall be, notwithstanding anything
contained in sub-section (2) of this section, calculated and payable at such
rate, not exceeding the rated specified in column (3) of Schedule II, as the
Central Government may by notification in the Official Gazette, from time to
Where any local autority supplies water to any prson
carrying on any specified industry or to any other local authority and such
person or other local authority is liable to pay Cess under sub-section (2) or
sub-section (2A) in respect of the water so supplied, then notwithstanding
anything contained in that sub-section, the local authority first mentiond shall
not be liabled to pay such Cess in respect of such water.
For the purpose of measuring and recording the quantity of water
consumed, every person carrying on any specified industry and every local
authority shall affix metrs of such standards and at such places as may be
prescribed and it shall be presumed that the quantity indicated by the meter has
been consumed by such person or local authority, as the case may be, until the
contrary 18 proved.
Every person carrying on any specified industry and every local
authority, liable to pay the Cess under section 3, shall furnish such returns,
in such form at such intervals and containing such particulars to such officer
or authority as may be prescribed who will inturn assess the amount of Cess.
Where any person or local authority, liable to pay the
Cess under this
Act, instals any plant for the treatment of seqage or trade effluent, such
person or local authority shall from such date as may be prescribed, be entitled
to a rebate of twenty five percent of the Cess payable by such person or, as the
case may be local authority.6[Provided that a person or local authority shall not be
entitled to a rebate, if he or it
consumes water in
excess of the maximum quantity as may be prescribed in
this behalf for any specified industry of local authority; or
fails to comply with any of the provisions of section 25 of the Water
(prevention and Control of Pollution) Act, 1974 (6 of 1974) or any of the
standards laid down by the Central Government under the environment (Protection)
Act, 1986 (29 of 1986).]
Any officer or authority of the State Government
specially empowered in this behalf by that Government may,
With such assistance, if any, as he or it may think fir, enter at any
reasonable time any place which he or it considers it
necessary to enter for
carrying out the purposes of this Act including the testing of the correctness
of the meters affixed under section 4;
do within such place anything
necessary for the purpose discharge of
or its during under this Act; and
exercise such other powers as may be prescribed.
If any person carrying on any specified industry or any local authority
fails to pay any amount of Cess payable under section 3 to the State government
within the date specified in the order of assessment made under section 6, such
person or local authority, as the case may be, shall be liable to pay7 [interest
on the amount to be paid at the rate of two percent for every month or
part of a month comprised in the period from the date on which such payment is
due till such amount is actually paid.
Any amount due under this Act (including any interest or penalty payable
under section 10 or section 11, as the case may be) from any person carrying on
any specified industry or from any local authority may be recovered by the
Central Government in the manner as an arrear of land revenue.
Any person or local authority
aggrieved by an order of assessment made under section 6 or by an order imposing
penalty made under section11 may, within such time as my be prescribed, appeal to
such authority in such form and in such manner as may be prescribed.
Every appeal shall be accompanied by such fees as may be prescribed.
(1) Whoever, being under an obligation to furnish a return under this Act,
furnishes any return knowing, or having reason to believe, the same to be false
shall be punishable with imprisonment which may extend to six months or with
fine which may extend to one thousand rupees or with both.
(2) Whoever, being liable to pay
Cess under this Act willfully or
intentionally evades or attempts to evade the payment of such Cess shall be
punishable with imprisonment which may extend to sic months or with fine which
extend to one thousand rupees or with both.
The Central Government may make rules for carrying out the
this Act. Without prejudice to the generality of this foregoing power, such rules
may provide for all or any of the following matters, namely:-
the standards of the meters to be affixed and the places at which
such-meters are to be affixed under sub-section (1) of section 4:
the returns to be furnished under section 5, the form in which and the
intervals at which such returns are to be furnished, the particulars which such
returns contain and the officer or authority to who or which such returns shall
the manner in which and the time within which the
Cess collected shall
be paid to the Central Government under sub-section (4) of section6;
the date form which any person or local authority liable to pay
Cess shall be entitled to the rebate2
[and the maximum quantity of water
of water in excess of consumption whereof any person or local authority shall
not be entitled to the rebate] under section 7.
The powers which may be exercised by the officer or authority under
The authority which may impose penalty under section 11;
The authority to which an appeal may be filed under sub-section(1)
of section 13 and the time within which and the form and manner in which such
appeal may be filed;
The fees which shall accompany an appeal under sub-section (2) of
section 13; and
Any other matter which has to be or may be prescribed.