JUDGMENT :

1. Kanpur is the 8th largest metropolis in India and an important town in the State of U.P. River Ganges flows on the north of the city.

2. In order to supplement the Ganga Action Plan and to improve environment and control pollution, Government of India and the Dutch Government based on their bilateral Cooperative Programme, agreed to execute project called "Environmental and Sanitary Engineering Project" in Kanpur. The project concentrated its activities in Jajmau area towards east of the city. In Jajmau area their (sic) are about 175 tanneries in the form of a cluster. In order to treat the fluid discharge by these tanneries, a common effluent treatment plant was constructed under the Project. 65% of the cost of construction was met by the Government of India. The remaining 35% was to be contributed - 50% by the State of U.P and 50% by the tanneries concerned. It is thus obvious that 17.5% of the total cost was to be contributed by the tanneries. We are informed by the learned counsel for U.P. Jal Nigam that 90% of tanneries share has further been contributed by the State Government. Only 10% (of 17.5%) is to be contributed by the tanneries. It is not disputed that 9.76