Judgment

V. RAMASWAMI, J.:- Leave granted in all Special Leave Petitions.

2. In this batch of civil appeals, writ petition and transferred case, a common question of law arises as to whether the industries which manufacture sugar from sugar cane are covered by Entry 15 of Schedule I to the Water (Prevention and Control of Pollution) Cess Act, 1977 (Central Act 36 of 1977) (hereinafter called the Cess Act).

3. Originally the Water (Prevention and Control of Pollution) Act, 1974 (hereinafter called the Act) was enacted by the Parliament under Article 252 of the Constitution with a view to control the pollution of rivers and streams which has assumed considerable importance and urgency in recent years as a result of. increasing industrialisation and urbanisation. The Act is intended to ensure that the domestic and industrial affluence are not allowed to be discharged into water coarses without adequate treatment. This Act is now in force in almost all States and in all Union Territories. The Act provides for the constitution of a Central Board by the Central Government and State Boards by the State Governments concerned for the prevention and control of water pollution. There are also ce