S.B.Sinha, J.

1. This writ application involves a question as to whether a flour mill comes within the purview of an industry involved in processing of animal or vegetable products for the purpose of assessment of cess under Water (Prevention and Control of Pollution) Cess Act, 1977 hereinafter called and referred to for the sake of brevity as the said Act).

2. The facts of the case lie in a very narrow compass. The petitioner is running a wheat flour mill in the town of Katihar. In the said mill, wheat is used as raw material and the same is processed into Atta, Maida, Suji and Bran by mechanical process.

3. According to the petitioner its industry does not come within the purview specified industry as defined in Sec.2(c) of the said Act and as specified in Schedule I thereof

4. The petitioner was directed by the authorities of the respondent--Board to file return etc in terms of the provisions of the said Act.

5. According to the respondents, the industry of the petitioner is covered by entry No. 15 of the First Schedule appended to the said Act as therein vegetable Product, is processed. According to the respondents, the word "vegetable has been used as opposite to the w