Bare Act
The Water (Prevention and Control of Pollution) Cess Act, 1977
Environmental197718 sections
This Act regulates industrial water consumption in India by levying a tax, known as a cess, on water used by industries and municipal authorities. It applies to all businesses that utilize water in their operations and local government bodies responsible for supplying clean water. This legislation matters because it generates the vital funding needed by central and state pollution control boards to combat water pollution and protect public health. Additionally, the Act encourages environmental responsibility by offering a substantial tax rebate to entities that install wastewater treatment systems, while penalizing those who fail to comply with national environmental protection standards.
- 1. Short title, extent, application and commencement.
- 2. Definitions.
- 3. Levy and collection of cess.
- 4. Affixing of meters.
- 5. Furnishing of returns.
- 6. Assessment of cess.
- 7. Rebate.
- 8. Crediting proceeds of cess to Consolidated Fund of India and application thereof.
- 9. Power of entry.
- 10. Interest payable for delay in payment of cess.
- 11. Penalty for non-payment of cess within the specified time.
- 12. Recovery of amount due under the Act.
- 13. Appeals.
- 14. Penalty.
- 15. Offences by companies.
- 16. Power of Central Government to exempt the levy of water cess.
- 17. Power to make rules.
- II. (See section 3)
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