THE WATER (PREVENTION AND CONTROL OF POLLUTION ) Cess ACT, 19771Source: The Gazette of India, Extraodinary, Part II, Section 1, dated 7th December 1977

 Salient Feature

  • 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.

  • The 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.

  • 2Inserted by Act No. 53 of 1991, s. 2.Where 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 time specify.] 

  • 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. 

  • Renuumbered by Act No. 53 of 1991, s. 3.3[(1)] 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.Inserted by Act No. 53 of 1991, s.5.6[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 his 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 paySubstituted by Act No. 53 of 1991, s. 67 [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 purpose of 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 be furnished.

  •   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 rebateInserted by Act No. 53 of 1991,s. 7.2 [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 section 9.

  • 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.