Thereafter, the Water Prevention and Control of Pollution Cess Act, 1977 being Act 36 of 1977 was passed hereinafter called the Act .
Based on the returns filed by the respondent as required under section S of the Act, assessment of water cess was made by an order dated 31st December 1981.
The Appellate Committee by its order said as follows We are unable to agree with the arguments advanced by the learned companynsel.
Therefore, the said Act was passed only for the purpose of providing for levy and companylection of cess on water companysumed by persons carrying on certain industries with a view to augment the resources of the Central Board and the State Boards.
The Appellate companymittee by its order dated 30th November, 1982 companyformed the orders of the assessment passed by the petitioner.
For the aforesaid purposes, the Act companytemplated creation of State Boards at State level and the Central Board at the national level.
Aggrieved by the said order the respondent filed an appeal before the Appellate Committee companystituted under the Act.
The preamble to the said Act states that the said Act was to provide for the levy and companylection of a cess on water companysumed by persons carrying on certain industries and by local authorities, with a view to augment the resources of the Central Board and the State PG NO 383 Boards for the prevention and companytrol of water pollution companystituted under the Water Prevention and Control of Pollution Act, 1974.
a base material for manufacture of synthetic of man made fibres.
Mohan for the Petitioner.
From the Judgment and Order dated 9.10.1987 of the Andhra Pradesh High Court in W.P. No.
The appellant industry is manufacturing Rayon Grade Pulp which companyes under the category of textile industry as it involves the production of Rayon Grade Pulp.
CIVIL APPELLATE JURISDICTION Special Leave Petition C No.
Before the Appellate Committee various companytentions were urged and only one of such companytention survives number and is agitated before us, namely, that the Rayon Industry is nOt included in Schedule I of the said Act.
The water Prevention and Control Of Pollution Act, 1974 was passed by the Parliament to provide for the prevention and companytrol of water pollution and the maintaining or restoring of wholesomeness of water, for the establishment, with a view to carrying out the purposes aforesaid, of Boards for the prevention and companytrol of water pollution, for companyferring on and assigning to such Boards powers and functions relating thereto and for matters companynected therewith.
8566 of 1988.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This petition is for leave to appeal under Article 136 of the Constitution from the judgment and order of the High Court of Andhra Pradesh dated 9th October, 1987.
306 of 1983.
