CESS RETURN


The Parliament had enacted the Water (Prevention & Control of Pollution) Cess Act, 1977, essentially with a view to augmenting the resources of the Pollution Control Board of the State. The Act provides for the levy and collection of cess on water consumed by industries includes any operation or process, or treatment and disposal system, which consumes water or gives rise to sewage effluent or trade effluent, but does not include any hydel power unit and by local authorities are liable to furnish returns and to pay cess to the State Board in such rates as specified in Schedule I


Schedule-I

Purpose for which water is consumed Rate for those who comply with any of the provisions of Section 25 of Water (Prevention & Control of Pollution) Act,1974 & any  of the standards laid down   under  the Environment (Protection) Act, 1986  Rate for those who fails  to comply with any of the provisions of Section 25 of Water (Prevention & Control of pollution Act, 1974 & any or the standards laid down under the Environment (Protection) Act, 1986 
1. Industrial cooling,
    spraying in mine pits
    or boiler feeds
5 paise per Kiloliter   10 paise per Kiloliter  
2. Domestic purpose 2 paise per Kiloliter 3 paise per Kiloliter
3. Processing whereby
    water gets polluted
    and the pollutants are
    easily bio-degradable 

10paise per Kiloliter

20 paise per Kiloliter

4. Processing whereby 
    water gets polluted
    and the pollutants are
    not easily bio-degradable
    and toxic

15 paise per Kiloliter

30 paise per Kiloliter

In exercise of the powers conferred by sub-section (1) of section 16 of the Water (Precention and Control of Pollution) Cess Act, 1977 (36 of 1977), the Central Government hereby exempts all industries consuming water less than ten kilo litres per day from the levy of cess specified in the notification.


Provided that no such exemption shall be applicable in case of industries generating 'hazardous wastes' as defined in clause (i) of rule 3 of the Hazardous Wastes (Management & Handling) Rules, 1989, made under section 6, 8 and 25 of the Environment (Protection) Act, 1986 (29 of 1986).


Rebate:

Where any person or local authority, liable to pay the cess under this Act, instals any plant for the treatment of sewage or trade effluent, such person or local authority shall from such date as may be prescribed, be entitled to a rebate of twenty five per cent of the cess payable by such person or, as the case may be, local authority.


Provided that a person or local authority shall not be entitled to a rebate, if he or it-
(a) consumes water in excess of the maximum quantity as may be prescribed in this behalf for any specified industry or local authority; or
(b) fails to comply with any of the provisions of section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or any of the standards laid down by the Central Government under the Environment (Protection) Act, 1986 (29 of 1986).


Interest:

If any person carrying on any specified industry or any local authority 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 6, such person or local authority, as the case may be, shall be liable to pay interest on the amount to be paid at the rate of two per cent for every month or part of a month comprised in the period from the date on which such payment is due till such amount is actually paid.


Penalty:

If any amount of cess payable by 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 assessment 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 in arrears:


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