S.B.SINHA, J.

1. : - All these writ applications involving common questions of law and fact, were heard together, and are being disposed of by this common judgment.

2. Initially the petitioner filed the aforementioned applications for issuance of an appropriate writ for quashing the orders passed by the Bihar State Water Pollution Control and Prevention Board, Patna (respondent No. 2) and the Member Secretary, Bihar State Water Pollution and Prevention Board, Patna (respondent No. 3) whereby and whereunder the said respondents in purported exercise of their powers conferred upon them under Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred to as the said Act) assessed the amount payable by the petitioner for consumption of water in its industries.

3. According to the petitioner while passing the said orders, the respondents Nos. 2 and 3 failed to allow rebate to the petitioner as contemplated under Sec. 7 of the said Act.

4. The petitioner thereafter filed an applications for amendment of the writ application whereby and whereunder it sought to insert some paragraphs in the writ applications, namely, paragraphs 20, 21 and 22 thereto. By reason of the said applications for amendment of writ applications the petitioners company inter alia challenged the vires of the said Act.

5. In these cases facts involved are short and practically are not in dispute. The petitioner is a public limited company and has primarily been carrying on business of manufacturing Iron and Steel. The petitioner, however, also renders services of municipal nature to the residents of the town of Jamshedpur where its main works are situated. The petitioner in particular supplies water for domestic and other purposes to the entire township of Jamshedpur and maintains an elaborate underground system of disposal of the sewage.

6. Some of the legislature of the States in India including the State of Bihar adopted resolution in terms of clause 1 of Article 252 of the Constitution of India to the effect that the matters as mentioned in the preamble to the Water (Prevention and Control of Pollution) Act, 1974 (hereinafter called and referred to for the sake of brevity as the "1974 Act) should be regulated in these States by the Parliament by law; pursuant whereof the Parliament enacted the aforesaid 1974 Act being Act No. 6 of 1974.

7. The preamble of the herementioned Act reads as follows: -

"An act 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 purpose 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."

8. The Central Government pursuant to the provisions contained in the 1974 Act constituted Central Board in terms of Sec. 3 thereof for performance of the functions enumerated in Sec. 16 thereof and similarly the Government of Bihar in exercise of its powers conferred upon it under Sec. 4 thereof constituted a State Board for performing the function enumerated in Sec. 17 thereof.

9. The Parliament, with a view to augment the resources of the Central Board and the State Boards and for the prevention of Water Pollution constituted under the aforementioned, 1974 Act enacted the said Act (Act No. 36 of 1977).

10. The said Act came into force with effect from 7/12/1977, the preamble whereof reads as follows: -

"An act to provide for the levy and collection of a cess on water consumed by persons carrying on certain industries and by local authorities, with a view to augment of 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."

The said Act was applicable to all the States to which the Act of 1974 was applicable. Sec. 3 of the said Act prov