SUKUMARAN, J. :- The forty eight writ appeals now raise one vital point about vires, scope and amplitude of Rule 6 of the Water (Prevention and Control of Pollution) Cess Rules, 1978. The rule has been framed under the Water (Prevention and Control of Pollution) Cess Act, 1977 (Central Act 36/77) (hereinafter referred to for brevity's sake as the 'Cess Act'). The inter connection between the Cess Act and the Water (Prevention and Control of Pollution) Act, 1974, (hereinafter referred to as the 'Pollution Act') (Central Act 6/74) would be an important facet of the question under consideration.

2. The writ petitions sought diverse reliefs; and raised before the learned single Judge three points :

(i) The Pulp Division is not a "Specified industry" within the meaning of S. 2(c) of the Act, and no cess can consequently be levied in respect of that Division under S. 3;

(ii) The proceedings of the appellate committee are vitiated by legal bias; and

(iii) Rule (6) of the Water (Prevention and Control of Pollution) Cess Rules, 1978 relied on by the appellate committee for denying the benefit of rebate to the petitioners is ultra vires.

The learned Judge held that "chemical industry", i