The challenge in this batch of petitions is to the orders of the appellate authority constituted under S.13 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (Central Act 36/77), and the revised assessment orders passed on their basis. The petitioners who were the appellants before the "appellate committee" are the Pulp Division and Staple Fibre Division of the Gwalior Rayon Silk Mfg. (Wvg.) Co. at Mavoor. The orders passed in appeal are all marked as Ext.P-1, and the revised assessment orders, as Ext.P-2. Three grounds are urged, and they are:-

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

2. The respondents rely on some of the provisions of the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6/74) to sustain the validity of the rule in question. Eve