Water (Prevention and Control of Pollution) Cess Act, 1977.

The Act makes provision for the collection of a cess for the purpose of the Water (Prevention and Control of Pollution) Act of 1974. The cess shall be payable by any person carrying on a specified industry (as prescribed in Schedule I) and every local authority, and shall be calculated on the basis of the water consumed by such person or authority. Further provisions concern the procedure for the collection of the cess and the penalties to be inflicted in case of contravention. The officer of authority to whom or which a return has been furnished under section 5 shall, after making or causing to be made such inquiry as he or it thinks fit and after satisfying himself or itself that the particulars stated in the return are correct, by order, assess the amount of cess payable by the concerned person carrying on any specified industry or local authority, as the case may be. Any person or local authority aggrieved by an order of assessment made under section 6 or by an order imposing penalty made under section 11 may, within such time as may be prescribed, appeal to such authority in such form and in such manner as may be prescribed.