( 1 ) THIS writ petition under Art. 226 of the Constitution has been filed by Kisan Sahkari Chini Mills Limited, Sheikhupur, Budaun, challenging the assessment orders made under S. 6, Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred to as the Cess Act ).

( 2 ) THE notice dated 22-2-1986 (Annexure 1 to the writ petition) is the assessment of water cess calling upon the petitioner to pay the amount mentioned therein, the total of which was Rs. 1. 22,890. 32 paise. The relevant details of this notice are being given below : Current Assessment assessment Period : from April 1978 to December 1985. In exercise of my power under S. 6, Water (Prevention and Control of Pollution) Cess Act, 1977, I hereby assess the amount of cess payable by you for the above period as indicated below :

Purpose for which water consumed

Consumption of water taken for the purpose of assessment (in kilometres)

Gross. amount of cess assessed

(in Rs.)

Net amount of cess assessed and payable

(in Rs.)

1

2

3

4

(a) Industrial cooling spraying in mine pits or boiler feed

25650. 00

19237. 50

19237. 50

(b) Domestic purpose

837000

8370. 00

8370. 00

(c) Processing whereby water gets pollu

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