THE WATER (PREVENTION AND CONTROL OF POLLUTION) CESS RULES, 1978 — CONTROL OF POLLUTION) ACT, 1974

THE WATER (PREVENTION AND CONTROL OF POLLUTION) CESS RULES, 1978 MINISTRY OF WORKS AND HOUSING NOTIFICATION New Delhi, the 24 th h July, 1978 1 G.S.R. 378(E). - 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 hereby makes the following rules, namely : - 1. SHORT TITLE AND COMMENCEMENT. (a) These rules may be called the Water (Prevention and Control of Pollution) Cess Rules, 1978; (b) They shall come into force on the date of their publication in the official Gazette; 2. DEFINITIONS. 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 3 [ 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 of local authority by whom the cess under sub-section (I) of section 3 is payable under sub-section (2) of that section; 1 As published in Gazette of India Extraordinary Part II 3 (i), dt. 24.7.1978. 2 Substituted by Rule 2 of the Water (Prevention and Control of Pollution) Cess Amendment Rules, 1991 published in the Gazette notification No. G.S.R. 504 (E), dt. 25.7.1991. 3 Substituted by Rule 2(a) of the Water (Prevention and Control of Pollution) Cess Amendment Rules, 1992 notified vide notification G.S.R., 501 (E), Dated 6.7.1992 . (d) "form" means a form annexed to these rules; (