 statement of objects and reasons2 cess is collected at such rate, not exceeding the rate specified in schedule ii annexed to the aforesaid act, as the central government may specify it has become necessary to increase the maximum rates of 4 it is also proposed to empower the officers and the authorities collecting cess to make assessment of the amount of cess where no return is filed the rates of interest for delay in payment of cess is also sought to be increased 5 the bill seeks to achieve the aforesaid objects, new dent; kamal nath the 27th august, 1991  presidents recommendation under article 117 of the constitution of india[copy of letter no 1/14/91-pl, dated the 29th august, 1991 from shri kamal nath, minister of state in the ministry of environment and forest to the secretary-general ] the president, having been informed of the proposed amendment bill to augment the resources of the pollution conteal boards and to tre ike economy in the use and conservation of water, recommend the introduction of the water (prevention and controt of pollution) cess (amendment) bill, 1991 in lok sabha under article 117(1) of the constitution of india,  annexure extracts from the water (prevention and control of pollution) cess act, 1977(36 of 1977) (3) where any local authority supplies water to any person carrying on any specified industry or to any other local authority and such person or other local authority is liable to pay cess under sub-section (2) in respect of the water so supplied, then, notwithstanding anything contained in that sub-section, the local authority first mentioned shall not be liable to pay such cess in respect of such water fxplanation—for the purposes of this section and section 4, "consumption of water" includes supply of water ment of cess, (2) an order of assessment made under sub-section (1) shall specify the date within which the cess shall be paid to the state government (3) a copy each of the order of assessment made under sub-section (j) shall be sent to the person or, as the case may be, to the local authority concerned and to the state government rebate 7 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 seventy per cent of the cess payable by such person or, as the case may be, local authority interest payable for delay in payment of cess 10 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 at twelve per cent per annum on the amount to be paid from the date on which such payment is due till such amount is actually paid  17 (1)      power to make rules,(2) without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: -      (d) the date from which any person or local authority liable to pay cess shall be entitled to the rebate under section 7;     (see section 3) 1 industrial cooling, spraying in mine three-fourths of a paisa, per kilo litre pits or boiler feed 2 domestic purpose one paisa, per kilo litre 3 processing whereby water gets pol- two paise, per kilo litre luted and the pollutants are easily bio-degradable 4 processing whereby water gets pol- two and a half paise, per kilo litre, luted and the pollutans are not easily bio-degradable and are toxic ss 