WATER (PREVENTION AND CONTROL OF POLLUTION) CESS RULES – 1978

In exercise of the powers conferred by section 17 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977), the Central Government made water (prevention and control of pollution) cess rules-1978. These rules have laid down procedure for a few items.

It contains 9 rules, 3 forms and one schedule giving norms of consumption under Rule 6. If the consumption exceeds the norm he will not be entitled for rebate of 25% as mentioned under section 7 of the Cess Act. Rebate is available so long the plant for treatment of sewage or trade effluent functions successfully. For claiming rebate, the assessee shall indicate in Form-I, the quantity qualifying for the rebate enclosing therewith analytical reports etc. in support of its claim.

Rebate is also not available, if the party fails to comply with any of the provisions of the section 25 of the Water Act or the standards laid down under the Environment (Protection) Act-1986.

An amendment has been made in July-1992 inserting a new rule 6A as follows-

The cess collecting authority of State and UTS shall furnish a statement with the Central Government before 10 th of January, April, July and October every year, showing assessment collection and arrears.