Subject NOT available

click here for IIIF manifest

REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 1

PUBLISHED BY AUTHORITY

No. 63] NEW DELHI, WEDNESDAY, DECEMBER 7, 1977 AGRAHAYANA 16, 1899

Separate paging is given to this part in order that it may be filed

as a separate compilation

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department)

New Delhi the 7th December, 1977/Agrahayana 16, 1899 (Saka)

The following Act of Parliament received the assent of the President on the 7th December, 1977, and is hereby published for general infor- mation —

THE WATER (PREVENTION AND CONTROL OF POLLUTION) CESS ACT, 1977 No. 36 OF 1977

[7th December, 1977]

An Act to provide for the lew 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.

BE it enacted by Parliament in the Twenty-eighth Year of the

Republic of India as follows —

1. (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

Kashmir

Short title, extent, applica- tion and com- mence- ment 8 of 1974.

(3) Subject to the provisions of sub-section (2), it applies to all the States to which the Water (Prevention and Control of Pollution) Act, 1974 applies and the Union territories.

(4) It shall come into force on such date as the Central Govern-

ment may, by notification in the Official Gazette, appoint

2. In this Act, unless the context otherwise requires,—

Defini- tions.

(a) "local authority" means a municipal corporation or a muni- cipal council (by whatever name called) or a cantonment board or

(427 )

any other body, entrusted with the duty of supplying water under the law by or under which it is constituted;

(b) "prescribed" means prescribed by rules made under this Act;

(c) "specified industry" means any industry specified in Sche- dule I;

>

(d) words and expressions used but not defined in this Act and

6 of 1974.

denned in the Water (Prevention and Control of Pollution) Act, 1974 shall have the meanings respectively assigned to them in that Act.

3. (1) There shall be levied and collected a cess far the purposes

6 of 1974.

of the Water (Prevention and Control of Pollution) Act, 1974 and utilisa- tion thereunder.

Levy and col- lection of cess.

(2) The cess under sub-section (1) shall be payable by—

(ai) every person carrying on any specified industry; and

(b) every local authority,

and shall be calculated on the basis of the water consumed by such per- son or local authority, as the case may be, for any of the purposes speci- fied in column (1) of Schedule II, at such rnte, not exceeding the rate specified in the corresponding entry in column (2) thereof, as the Cen- tral Government may, by notification in the Official Gazette, from time to time, specify.

(3) Where any local authority supplies water to any person carrying on any specified industry or to, any other local authority and such per- son or other local authority is liable to pav cess under sub-section (2) in respect of the water so supplied, then, notwithstanding anything con- tained in that subjection, the local authority first mentioned shall not be liable to pay such cess in respect of such water.

Explanation.—For the purposes of this section and section 4, "con- sumption of water" includes supply of water.

Affixing of meters.

4. (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 affix meters 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 autho- rity, as the case may be, until the contrary is proved.

(2) Where any person or local authority fails to affix any meter as required by sub-section (I), the Central Government shall, after notice to such person or local authority, as the ca"e may be, cause such meter to be affixed and the cost of such meter together with the cost for affixing the meter may be recovered from such person or local authority by the Central Government in the same manner as an arrcar of land revenue.

'

Furnish- ing of returnfl.

5 Every person carrying on any specified industry and every local authority, liable to pay the cess under section 3, shall furnish such return^, in such form, at such intervals and containing such particulars to such officer or authority, as may be prescribed,

8 (1) The officer or authority to whom or which the return has AsseBB- mont of cess.

been furnished under section F> nhall, after making or cinsing to be made s-uch 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 spe- cilied industry or local authority, as the case may bo.

(2) An order of assessment made under sub-section (1) shall specify

the date within which the cess shall be paid to the State Government.

(3) A copy each of the order of assessment made under sub-section

(1) shall be sent to the person or, as the case may be, to the local autho- rity concerned and to the State Government.

(4) The State Government shall, through such of its officers or authorities as may be specified by it 111 this behall by notification in the Official Gazette, collect the cess lrom the person or local authority liable to pay the same and pay the amount so collected to tha Central Govern- ment m such manner and withm such time as may be prescribed.

Rebate.

7. Where any person or local authority, liable to pay the cess under this Act, mstals any plant ior the treatment of sewage or trade effluent, such person or local authority shall, from such date as may be prescrib- ed, be entitled to a rebate of seventy per cent, of the cess payable by such person or, as the case may be, local authority.

8. The proceeds of the cess levied under section '6 shall first be

credited to the Consolidated Fund of India and the Central Government may, if Parliament, by appropnation made by law in this behalf, so pro- vides, pay to the Ccmlial Board and every State Board, from time to time, from out of such proceeds, after deducting the expenses on collec- tion, such sums of money as it may think fit tor being utilised under the Water (Prevention and Control of Pollution) Act, 1974:

6 of 1974.

Credit- ing pro- ceeds of cess to Consoli- dated Fund °* India and applica- tion thereof.

Provided that while determining the sum of money to be paid to any State Board under this section, the Central Government shall have regard to the amount of cess collected by the State Government concern- ed under sub-section (4) of section 6.

Explanation.—For the purposes of this section, "State Board" includes a Joint Board, if any, constituted under section 13 of the Water (Preven- tion and Control of Pollution) Act, 1974.

6 of 1974.

r _f 0. Any officer or authority of the State Government specially em-

powered in this behalf by that Government may,—

Power of entry.

(a) with such assisitance, if any, as he or it may think fit, enter at any reasonable time any place which he or it considers it neces- sary to enter for carrying out the puiposes of this Act including the testing ol the correctness of the meters affixed under section 4;

(b) do within such place anything necessary for the proper

discharge of his or its duties under this Act; and

(c) exercise such other powers as may be prescribed.

Interest payable for delay in pay- ment of cess 10. If any person carrying on any specified industry or any local autho- rity 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 G, such person or local authority, as the case may be, dhall be liable to pay interest at twelve per cent, per annum on the amount to be paid from the date on which such payment is due till such amount is actually paid.

Penalty for non- payment of cess within t he speci- fied time.

11. If any amount of cess payable Ijy any person carrying on any specified industry or any local authority under section 3 is not paid to the State Government within the date specified in the order of assess- ment made under section 6, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after such inquiry as it deems fit, impose on such person or, as the case may be, local authority, a penalty not exceeding the amount of cess m an ears

Provided that before imposing any such penalty, such person or, as the case may be, the local authority shall be given a reasonable oppor- tunity of being heard and if after such healing the said authority is satis- fied that the default was for any good and sufficient reason, no penalty shall be imposed under this section

Heed- very of amount due under the Act.

12. Any amount due under this Act (including any interest or penalty payable under section 10 or section 11, as the carie may be) from any person carrying on any specified industry or lrom any local authority may be recovered by the Central Government in the same manner as an arrear of land revenue.

Appeals.

13. (1) Any person or local authority aggrieved by an order of assess- ment 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 m such manner as may be prescribed.

(2) Every appeal preferred under sub-section (1) shall be accom-

panied by such fees as may be prescribe!.

(3) After the receipt of an appeal under sub-section (1), the appel- late authority shall, after giving the appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible.

(4) Every order passed in appeal under this section shall be final and

shall not be called m question in any court of law.

Penalty.

14. (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, wilfully or in- tentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both.

(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.

Offences by com- panies.

15. (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 responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly;

Provided that nothing contained m this sub-section shall render any bucli person liable to any punishment, il he proves that the ollence was committed without his knowledge or that he exercised all due diligence to prevent the commission ot such oilence

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been commuted by a company and it is proved that the ollence has been committed with tiie consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secre- tary or other officer shall also be deemed to be guilty ot that offence and Khali be liable to be proceeded against and punished accordingly.

Explana'ion.—For the purposes of this section,—

{a) "company" means any body corporate and includes a firm

or other association of individuals; and

(b) "director", m relation to a iirm, means a partner in the firm.

Power to amend Schedule I.

16. (1) The Central Government may, by notification in the Official Gazette, add to Schedule I any mdustiy having regard to the consump- tion of water in the carrying on of such industry and the consequent discharge thereof resulting in pollution of any stream and thereupon Schedule I shall, subject to the provisions of sub-section (2), be deemed to be amended accordingly.

(2) Every such notilication shall be laid before each House of Par- liament, if it is sitting, as soon as may be after the issue of the nqUflcaUan, and if it is not sitting, wnhin seven days of its re-assembly and the Central Government shall seek the approval of Parliament to the notifi- cation by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People, and if Parliament makes any modilication m the nqUfication or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no eiiet-t, as the case may be, but without prejudice to the validity of anything previously done thereunder.

17. (1) The Central Government may make rules for carrying out

the purposes of this Act.

Power to make rules (2) Without prejudice to the generality of the foregoing power, such

rules may provide for all or any of the following matters, namely: —

(a) the standards of the meters to be affixed and the places at which such meters are to be affixed under sub-section (1) of sec- tion 4;

(b) the returns to be furnished under section 5, the form in which and the intervals at which such returns are to bo furnished, the particulars which such returns shall contain and the officer or authority to whom or which such returns shall be furnished;

(c) the manner in which and the tune within which the cess

collected shall be paid to the Central Government under sub-sec- tion (4) of section 6;

(d) the date from, which any person or local authority liable to

pay cess shall be entitled to the rebate under section. 7;

(e) the powers which may be exercised by the officer or autho-

rity under section 9;

(j") the authority which may impose penalty under section 11,

(g) 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;

(h) the fees which shall accompany an appeal under sub-sectiori (2) of section 13; and

(i) any other matter which has to be or may be prescribed.

(3) Every rule made under this Act shall be laid, as soon as may be Rfter it is made, before each House of Parliament while it is in 3essidn. for a total period of thirty days which may be comprised m one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment Kh<"ll be without prejudice to the validity of anything previously done under that rule.

SCHEDULE 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. Petro-chemical industry.

7. Chemical industry.

8. Ceramic industry.

9. Cement industry.

10. Textile industry.

11. Paper industry.

12 Fertilizer industry. 13. Coal (including coko) industry.

14 Power (thermal and diesel) generating industry. 15. Processing of animal or vegetable products industry.

SCHEDULE II

(See section 3)

Purpose for which water is consumed

(1)

1.

Maximum rate

(2)

Three-fourths of a paisa, per Industrial cooling, spraying in mine

pitg or boiler feed.

2. Domestic purpose.

3.

kilo litre.

One paisa, per kilo litre.

Two paise, per kilo litre.

Processing whereby water gets pol- luted¹ and the pollutants are easily bio-dcgradable.

4.

Two and a half paise, per kilo litre.

Processing whereby water gets pol- luted and the pollutants ate not easily bio-degradable and are toxic.

K. K. SUNDARAM,

Secy, to the Govt. of Incjifl,

PRINTED BY THE GENEHAL MANAGER, GOVEHNMENT OK TNTTIA PREbi MTNTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLEll OF PUBLICATIONS, DELHI 1 9 77