I.S.Tiwana, J.

1. The short but common question of some significance involved in these five writ petitions Nos.2122, 2635, 8591 and 8231 of 1989 and 7139 of 1987, is as to whether the sugar/alcohol industry is covered by entry No.15 of Schedule I to Central Act No.36 of 1977, i. e. , Water (Prevention and Control of Pollution) Cess Act, 1977. In view of the pristinely legal nature of the question it is hardly necessary to advert to any facts except to record that the petitioners manufacture sugar/molasses from sugarcane. All that is necessary to notice is the relevant provisions of the statute which are as follows :-

" 3. Levy and collection of Cess. (1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilisation thereunder. (2) The cess under Sub-section (1) shall be payable by (a) every person carrying on any specified industry; and XX XX XX Specified industry is defined as per section 2 (c) to mean :-"any industry specified in Schedule I" Entry NO.15 of this Schedule reads :- "processing of animal or vegetable products industry. "

2 Though my straight and forthright answer to the que