(b) They shall come into force on the date of their publication in the Official Gazette.

In these rules, unless the context otherwise requires :

(a) Act means the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977);

(b) assessing authority means

2[(i) in relation to a Union Territory, the member-secretary of the Central Pollution Control Board and in those Union Territories where Pollution Control Committees have been constituted by the Administrator/Lt. Governor, a member nominated by the Administrator/Lt. Governor, a member nominated by the Chairman thereof; and]

(ii) in relation to a State, the member-secretary of the State Board;

(c) consumer means a person or local authority by whom the cess under sub-section (1) of Section 3 is payable under sub-section (2) of that section;

(d) form means a form annexed to these rules;

(e) section means a section of the Act;

(f) State Government , in relation to a Union Territory means the Administrator thereof appointed under Article 239 of the Constitution.

(1) For the purposes of measuring and recording the quantity of water consumed, every consumer shall affix water meters, venturi meters or orifice meters with integrators and recorders in conformity with the standards laid down by the Indian Standards Institution and where no standards have been laid down by that institution in conformity with such standards as may be specified by the Board.

(2) Wherever the meters referred to in sub-section (1) are not available, the consumer shall install Vee notches or rectangular notches, with indicators and recorders or pressure gauges and pumping installations, after obtaining the permission of the assessing authority.

(3) Every consumer shall provide a separate meter for assessing the quantity of water used for each of the four purposes mentioned in column (1) of Schedule II to the Act.

(4) The meters shall be affixed at the entrance of the water supply connections within the premises of the consumer or at any other place to be approved by the assessing authority, so that such meters are easily accessible for inspection and maintenance and for other purposes of the Act:

Provided that the place where the meter is affixed shall, in no case, be at a point before which water has been tapped by the consumer for utilisation for any purpose whatsoever.

3[(1)] Every consumer shall furnish on or before the 5th of every calendar month, to the assessing authority, a return in Form I showing the quantity of water consumed in the previous month.

4[(2) If the consumer fails to submit the return as specified in sub-rule (1) the assessing authority or the officer authorised in this regard shall issue a notice in Form I-A.]

(1) Every State Government shall remit to the Central Government, the amount of cess collected from the consumer before the 10th day of the calendar month succeeding the month in which it is collected from the consumer.

(2) The amount of cess referred to in sub-rule (1) shall be remitted to the Central Government in the form of a bank draft drawn in favour of the Pay and Accounts Officer, 5[Department of Environment], New Delhi, in whose books of account, the receipts would be adjusted finally.

(3) On receiving the bank draft, the Ministry of Works and Housing shall remit the same through a Challan into the Reserve Bank of India, New Delhi, for the purpose of crediting under relevant Major Head.

Where a consumer installs any plant for the treatment of sewage or trade effluent, such consumer shall be entitled to the rebate under Section 7 on and from the expiry of fifteen days from the date on which such plant is successfully commissioned and so long as it functions successfully:

6[Provided that a consumer shall not be entitled to the rebate if he:

(a) Consumes water in excess of the maximum quantity specified in column (3) of the First Schedule appended to these rules for the category of industries specified in the corresponding entry in column (2) relating to the specified industry given in column (1) thereto, 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).]

7[6-A. Collection by States/Union Territories. The Cess Collecting Authority of the State/Union Territory shall furnish a statement with the Central Government before the 10th day of the calendar month of January, April, July and October showing assessment of cess of specified industries, its collection and arrears.]

The officer or authority of the State Government specially empowered under Section 9 shall have in addition to the powers referred to in clauses (a) and (b) of that section, the power to

(i) inspect the manufacturing process or plant of the consumer;

(ii) inspect the water supply systems and installations in the plant of the consumer;

(iii) inspect waste treatment system and installations in the plant of the consumer;

(iv) inspect the drainage system and installations, including storm water disposal in the plant of the consumer;

(v) call for and inspect records relating to the use and consumption of materials and water, and those relating to production, in the plant of the consumer;

(vi) call for and inspect the records relating to power consumption in the plant of the consumer; and

(vii) call for any other information or records relating to the supply, consumption and treatment of water in the plant of the consumer.

The authority to impose penalty under Section 11 shall be the assessing authority.

(1) Any consumer aggrieved by an order of assessment made under Section 6 or by an order imposing penalty made under Section 11 may appeal in Form II annexed hereto, to a Committee (hereinafter referred to as the appellate committee) consisting of

(a) where the assessing authority is the member-secretary of the Central Board, the Chairman of that Board, who shall be the Chairman of the Committee, and two members of that Board, to be nominated by the Chairman thereof 8[and in those Union Territories where Pollution Control Committees have been constituted by the Administrator/Lt. Governor, the Chairman of such committee and two members to be nominated by the Chairman thereof];

(b) where the assessing authority is the member-secretary of the State Board, the Chairman of that Board, who shall be the Chairman of the Committee, and two members of that Board, to be nominated by the Chairman thereof.

(2) Such appeal shall state the facts of the case and the grounds relied upon by the appellant for preferring the appeal and shall be accompanied by a copy of the order of assessment made under Section 6 or a copy of the order imposing penalty made under Section 11, as the case may be.

(3) Such appeal shall be preferred within a period of thirty days from the date of communication of the order of assessment or the order imposing penalty on the appellant:

Provided that if the Chairman of the appellate Committee is satisfied that there was good and sufficient reason for the delay in preferring the appeal, he may, for reasons to be recorded in writing, allow the appeal to be preferred after the expiry of the aforesaid period of thirty days and before the expiry of forty-five days from the date of communication of the order of assessment, or the order imposing penalty, on the appellant.

(4) Every appeal shall be accompanied by a fees of rupees fifty.

[See Rule 4]

Signature of the consumer

Name

Address

* for claiming rebate under Column 7 the assessee shall indicate in this column the analytical and other reports annexed to this return in support of this claim.

Report of analysis of treated effluent showing performance of the treatment plant For the month of .

9[Form I-A

[See Rule 4(2)]

No. Dated:

Notice under Section 5(2) of the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977).

To

Name and Address of the Consumer:

Assessment period:

Whereas you were required to furnish a return as provided under sub-section (1) of Section 5 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977) read with sub-rule (1) of Rule 4 of the Water (Prevention and Control of Pollution) Cess Rules, 1978, by the 5th of

And whereas you have failed to furnish the return by the said date:

Now, therefore, you are hereby called upon to furnish the return within 7 days from the date of receipt of this Notice.

In case no return is received within the said period of 7 days, action will be taken for making assessment as per sub-section (1-A) of Section 6 of the aforesaid Act, ex parte, besides initiating any other legal action as per law against you.

Issuing Authority

Name

Place: Address

Date: ]

[See Rule 9]

Before (**)

**here mention the name and designation of the authority.

Memorandum of appeal under Section 13 of the Water (Prevention and Control of Pollution) Cess Act, 1977.

Appeal No. . of 20

(here furnish complete postal address)

. Appellant

v.

(here mention the name and designation of assessing authority).

. Respondent

1. The appellant named above, begs to prefer this memorandum of appeal against the order dated passed by on the following facts and grounds:

(here briefly mention the facts of the case)

(here mention the grounds on which the appeal is made)

1.

2.

3.

4.

In the light of what is stated above, the appellant respectfully prays that he/she/it may be exempted from the payment of Cess.

he/she/it may be allowed a rebate of 70 per cent as provided for in the Act and the amount of Cess reduced to Rs

the amount of Cess has not been correctly assessed and that it may be reduced to Rs.

the penalty imposed on him/her/it has been wrongfully imposed and should be set aside.

2. The amount of Rs . (Rupees ) as fee for this appeal has been paid to . vide Receipt No. . dated

Place : Signature of the Appellant

Date : Name

Address

[See Rule 6]

1. Vide G.S.R. 378(E), dt. 24-7-1978, published in the Gazette of India, Part II, Section 3(i), dt. 24-7-1978, pp. 653-55 [Ed.: See p. 3395 regarding repeal of the Cess Act by Act 18 of 2017 from date to be notified].

2. Subs. by G.S.R. 501(E), dt. 6-7-1992 (w.e.f. 6-7-1992).

3. Rule 4 renumbered as sub-rule (1) by G.S.R. 311(E), dt. 28-2-1992 (w.e.f. 5-3-1992).

4. Ins. by G.S.R. 311(E), dt. 28-2-1992 (w.e.f. 5-3-1992).

5. Subs. by G.S.R. 508(E), dt. 3-7-1982.

6. Added by G.S.R. 311(E), dt. 28-2-1992 (w.e.f. 5-3-1992).

7. Ins. by S.O. 501(E), dt. 6-7-1992 (w.e.f. 6-7-1992).

8. Added by S.O. 501(E), dt. 6-7-1992 (w.e.f. 6-7-1992).

9. Ins. by G.S.R. 311(E), dt. 28-2-1992 (w.e.f. 5-3-1992).

10. Added by G.S.R. 311(E), dt. 28-2-1992 (w.e.f. 5-3-1992).