( 1 ) ALL these three writ petitions questioning the orders passed by the appellate authority constituted under S. 13 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter called and referred to for the sake of brevity as the said Act ) raise a question as regards interpretation of item No. 14 of the 1 Schedule appended thereto viz. , whether a thermal power generating industry which is operated by natural gas or gas based would come within the purview thereof.

( 2 ) MR. Rammohan Rao, the learned counsel appearing on behalf of the petitioners inter alia submits that having regard to the provisions contained in the said Act and having regard to the fact that the said Act is a fiscal statute, the same must be construed strictly. The learned counsel would submit that having regard to the fact that item No. 14 of the 1 Schedule appended to the said Act refers to Thermal, Diesel and Hydel Power generating industries, which would clearly go to show that those power generating industries which are gas based would not come within the purview thereof. Strong reliance in this connection has been placed on the decisions of the Apex Court in Member Secretary, A. P. S. E. B. For P and C. W. P. v. A. P. Rayons AIR 1989 SC 611 and Britannia Industries Ltd. v. T. N. Pollution Control Board (2000) 9 SCC 68. Mr. Rammohan Rao would urge that in any event the appellate authority under the said Act had not analysed or discussed the submissions made on behalf of the petitioners herein and thus fell into error in arriving at a conclusion that the industries run by the petitioners would also come within the purview of the said Act without assigning any reason.

( 3 ) MR. Bhatt, the learned Standing counsel appearing on behalf of the Pollution Control Board, on the other hand would submit that even for the purpose of running the said industries the petitioners have obtained consent and in that view of the matter there cannot be any doubt that the said Act will apply.

( 4 ) THE said Act was enacted to provide for the levy of collection of cess on water consumed by persons carrying on certain industries and by local authorities, with a view to augment the resources of the Central Board and the State Boards for the prevention and control of water pollution constituted under the Water (Prevention and Control of Pollution) Act, 1974. Section2 (c) of the said Act defines"specified industry" to mean "any industry specified in the 1 Schedule". Section 3 is the charging provision in terms whereof a cess shall be collected and levied for the purpose of the 1974 Act and utilization thereunder inter alia by every person carrying on any specified industry. Schedule-I, as noticed hereinbefore, in terms of S. 2 (c) of the said Act refers to the "specified industry".

( 5 ) ITEM No. 14 as was substituted by GSR No. 377 (E) 93 dated 16-4-1993 reads thus :"power (Thermal, Diesel and Hydel) generating industries". Prior thereto, the said item read :"power (Thermal and Diessel) generating industry. "the word "hydel" has thus been included within the bracket.

( 6 ) THE submission of Mr. Rammohan Rao appears to be that those power generating industries wherein the fuel is coal would come within the purview of the word "thermal" and not the "other power generating industries. "

( 7 ) THIS submission of the learned counsel cannot be accepted. The thermal power generating stations are not operated with coal only. Before the appellate authority, the respondents have stated:"a. As per the Schedule-I of the Water (Prevention and Control of Pollution) Cess Act, 1977, item 14 refers to Power (Thermal, Diesel) and Hydel Generating Industry. The word Thermal includes power generation from all fossile fuels viz. Coal, Petroleum, Lignite, natural Gas, Biogas etc. b. As per the "concise Oxford Dictionary", "chambers Dictionery", "longman Dictionary of Contemporary English" and Longman Dictionary of English Language", the word Thermal means "concern