THE WATER (PREVENTION AND CONTROL OF POLLUTION) CESS ACT – 1977

The purpose of this Act is to levy and collect cess on water consumed by certain categories of industry specified in the schedule appended to the Act. Local authorities may also specify the categories of such industries. The money thus collected is used by the Central and State Pollution Control Boards to prevent and control water pollution. Some salient features of this Act are as follows:-

• The assessing authority under the Act levies and collects cess based on the amount of water consumed by these industries; the rate is also determined by the purpose for which the water is used.
• The concerned industries are required to install standard water meters at such places as may be required by the concerned authority for measuring and recording the quantity of water consumed by the industry.
• Based on the cess returns to be furnished by the industry every month, the amount of cess is assessed by the assessing authorities.
• Aggrieved persons may appeal against the assessment to the Appellate Authority.
• The Act also provides for a 25% rebate on the cess payable to those industries that consume water within the quantity prescribed for that category of industries and also comply with the effluents standards prescribed under the Water Act or the EPA.