( 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 polluted and the pollutants are easily bio-degradable

2917800

58356. 00

58356. 00

( d) Processing whereby water gets polluted and the pollutants are not easily bio-degradable and are toxic

Total 85963. 50

( 3 ) THE Cess amount of Rs. 85,963. 50 (Rupees Eighty Five Thousand Nine Hundred Sixty Three and Paise 50 only) be remitted on or before 16-3-86 in the form of Bank Draft drawn in favour of "u. P. Water Pollution Prevention and Control Board, Lucknow. "

( 4 ) OVER and above the amount of Rs. 85,963. 50 Paise, the interest arrears claimed through the said notice was Rs. 36,926. 82 Paise. Taking these two sums together, the demand made was of Rs. 1,22,890. 32 Paise.

( 5 ) ANNEXURE 2, dated 7-3-1986 is a reminder for the payment of the amount mentioned above. Thereafter, Annexures 3 and 4 were issued by the U. P. Pollution Control Board for payment of the cess arrears and the amount of cess assessed for the subsequent periods. Since for deciding the points urged, details of these notices are not necessary to be given, we are of opinion that it is not necessary to give the same in the judgement.

( 6 ) IN the writ petition, the main relief sought is for quashing of the aforesaid notices on the ground that as sugar industry is not covered by the Cess Act, no cess was payable by the petitioner under the Cess Act.

( 7 ) WATER Pollution Board constituted under the Water (Prevention and Control of Pollution) Act, 1974, was empowered under the Cess Act to levy, assess for partly meeting the finances required for its working.

( 8 ) BEFORE we deal with the Cess Act, it appears necessary to make a mention of the Water (Prevention and Control of Pollution) Act, 1974 (Act No. VI of 1974 ). Act No. VI of 1974 was enacted with a view 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 carry out the purposes aforesaid of Boards for the prevention and control of water pollution and for conferring and assigning to such Boards powers and functions relating thereto. Act No. VI of 1974 was made for environmental protection in general and water pollution in particular. The Cess Act was enacted after three years of Act No. VI of 1974. These constraints under which the State Boards had been functioning received the attention of the Central Government and in that view of the matter the Parliament enacted the Cess Act. The Statement of Objects and Reasons of the Cess Act would be evident from the following passage :"however, due to pressure on the limited resources, the State Governments are not able to provide adequate funds to the State Boards for their effective functioning. It is, therefore, proposed to levy a cess. . . . . . . . . "

( 9 ) THAT is also indicated in the

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