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Water (Prevention and Control of Pollution) Cess Act, 1977.

Country/Territory
India
Document type
Legislation
Date
1977 (2000)
Source
FAO, FAOLEX
Original source
WWW.ceeraindia.org
Long title
An Act to provide for the levy and collection of a cess on water consumed by persons carrying on certain industries and by local authorities, with a view to augment the resources of the Central Board and the State Boards for the prevention and control of water pollution constituted under the Water (Prevention and Control of Pollution) Act, 1974.
Subject
Water
Keyword
Freshwater pollution Water supply Water charges Pollution control
Geographical area
Asia, Asia and the Pacific, Indian Ocean, South Asian Seas, Southern Asia
Abstract

The Act makes provision for the collection of a cess for the purpose of the Water (Prevention and Control of Pollution) Act of 1974. The cess shall be payable by any person carrying on a specified industry (as prescribed in Schedule I) and every local authority, and shall be calculated on the basis of the water consumed by such person or authority. Further provisions concern the procedure for the collection of the cess and the penalties to be inflicted in case of contravention. The officer of authority to whom or which a return has been furnished under section 5 shall, after making or causing to be made such inquiry as he or it thinks fit and after satisfying himself or itself that the particulars stated in the return are correct, by order, assess the amount of cess payable by the concerned person carrying on any specified industry or local authority, as the case may be. 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 such time as may be prescribed, appeal to such authority in such form and in such manner as may be prescribed.

Full text
English

References - Legislation

Implemented by

Water (Prevention and Control of Pollution) Cess Rules, 1978.

Legislation | India | 1978 (2000)

Keyword: Freshwater pollution, Water supply, Water charges, Allocation/quota, Pollution control

Source: FAO, FAOLEX

Amended by

Water (Prevention and Control of Pollution) Cess (Amendment) Act, 2003.

Legislation | India | 2003

Keyword: Freshwater pollution, Water supply, Industrial water use, Water charges, Pollution control

Source: FAO, FAOLEX

Repealed by

The Taxation Laws (Amendment) Act, 2017 [No. 18 of 2017].

Legislation | India | 2017

Keyword: Tax/levy

Source: FAO, FAOLEX