SectionsParticulars
1Short title, extent, application and commencement
(1) This Act may be called the Water (Prevention and Control of Pollution) Cess Act, 1977.(2) It extends to the whole of India except the State of Jammu and K...
2Definitions
In this Act, unless the context otherwise requires,-(a) "local authority" means a municipal corporation or a municipal council (by whatever name called) or a ...
3Levy and collection of cess
(1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilization there...
4Affixing of meters
(1) For the purpose of measuring and recording the quantity of water consumed, every person carrying on any specified industry and every local authority shall...
5Furnishing of returns
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 ...
6Assessment of cess
(1) The officer or authority to whom or which the return has been furnished under section 5 shall, after making or causing to be made such inquiry as he or it...
7Rebate
Where any person or local authority, liable to pay the cess under this Act, installs any plant for the treatment of sewage or trade effluent, such person or l...
8Crediting proceeds of cess to Consolidated Fund of India and application thereof
The proceeds of the cess levied under section 3 shall first be credited to the Consolidated Fund of India and the Central Government may, if Parliament, by ap...
9Power of entry
Any officer or authority of the State Government specially empowered in this behalf by that government may,-(a) with such assistance, if any, as he or it may ...
10Interest payable for delay in payment of cess
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...
11Penalty for non-payment of cess within the specified time
If any amount of cess payable by any person carrying on any specified industry or any local authority under section 3 is not paid to the State Government with...
12Recovery of amount due under the Act
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 s...
13Appeals
(1) Any person or local authority aggrieved by an order of assessment made under section 6 or by an order imposing penalty made under section 11 may, within s...
14Penalty
(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 sha...
15Offences by companies
(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was respon...
16Power to amend Schedule I
(1) The Central Government may, by notification in the Official Gazette add to Schedule I any industry having regard to the consumption of water in the carryi...
17Power to make rules
(1) The Central Government may make rules for carrying out the purposes of this Act.(2) Without prejudice to the generality of the foregoing power, such rules...
ScheduleSchedule I
[See section 2(c)]1. Ferrous metallurgical industry.2. Non ferrous metallurgical industry.3. Mining industry.4. Ore processing industry.5. Petroleum industry.6....
Schedule II
[See section 3](1) Purpose for which water is consumed(2) Maximum rate under sub-section (2) of section 3 (3) Maximum rate under sub-section (2A) of section 3...
Foot Notes
1 Inserted by Act No. 53 of 1991, w.e.f. 26th. January, 1992.2 Substituted for words and figures "under sub-s. (2)" and words "in that sub-section" respectiv...
Have a Legal Issue?
Get connected to the Best Lawyers and Chartered Accountants Near You!