JUDGMENT

SABYASACHI MUKHARJI, J.:— This petition is for leave to appeal under Art. 136 of the Constitution from the judgment and order of the High Court of Andhra Pradesh dated 9th October, 1987. The question that was urged before the High Court and the question which is sought to be raised in this petition is whether the respondent - Andhra Praesh Rayons Ltd. which is manufacturing Rayon Grade Pulp, a base material for manufacturing of synthetics or man-made fabrics is an industry as mentioned in Schedule I of the Water (Prevention and Control of Pollution) Cess Act, 1977 for the purposes of levy on Water Cess under the Act. The Water (Prevention and Control of Pollution) Act, 1974 was passed by the Parliament to "provide for the prevention and control 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 control of water pollution, for conferring on and assigning to such Boards powers and functions relating thereto and for matters connected therewith". For the aforesaid purposes, the Act contemplated creation of State Boards at State level and the C