The glass industry falls under the purview of Schedule I of the Water (Prevention and Control of Pollution) Cess Act, 1977, as a specified industry liable to pay cess, even if no water is directly consumed in the manufacturing process.

( 1 ) THIS order will dispose of the above two writ petitions as there is a common question of law involved.

( 2 ) SRI Arun Prakash, learned counsel for the petitioner in both the petitions, has made a statement at the bar that he does not press the vires of the Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred to as the Act. ). The petitioners counsels submission is that the glass industries are not specified in Schedule I as defined in Section 2 (c) of the Act, which runs as under :-"2 (C ). "specified industry" means any industry specified in Schedule I. "therefore, the cess cannot be levied on the glass industry. 2a. The petitioner seeks to quash the recovery orders issued by the competent authority for realisation of amount mentioned in the citations annexure- 1 to Writ Petition No. 15872 of 1993 as well as the impugned judgments and orders dated 18-9-1989 and 8-5-1991, wherein the assessment orders subsequently merged along with recovery certificate dated 27-11-1990 in Writ Petition No. 15261 of 1991.

( 3 ) THE petitioners plea is that the glass industry does not fall under schedule as specified industry and as such, cess cannot be levied. It is further pleaded that since there is no consumption of water at all in the factory, the question of pollution does not arise. The petitioner has further pleaded that in the process of manufacturing of glass, moisture is strictly avoided. The glass is obtained from heating silica and water is considered to be an enemy in the process of manufacturing of glass and as such the question of levying cess does not arise. So much so, the question of pollution does not arise. The petitioner has taken further ground that in the manufacturing of ceramic (Porcelene), the water is to be used and there can be no similarity between ceramic industry and glass industry. Therefore, the glass industry cannot fall under ceramic industry.

( 4 ) THE case of the respondents is that glass falls in ceramic industry as the glass industry comes under the purview of Schedule I of Act No. 36 of 1977 and the petitioner cannot claim exemption. It is further pleaded that the U. P. State gave consent to enact Act No. 36 of 1977 on the resolution by both the Houses of the State Assembly to the Central Government and the Act is applicable in the State of Uttar Pradesh. This question has not been disputed as it has not been argued. It is also pleaded that glass industry falls within the purview of ceramic industry which is under the schedule and is liable to pay cess to the pollution Board. Dr. H. N. Tripathi, learned counsel for the respondents submitted that even the industry does not fall under ceramic industry, it is covered by item No. 2 of the Schedule. He further submitted that the petitioner should have filed appeal under Section 13 of the Act and non filing of appeal also disentitles the petitioner to the relief claimed. He has relied upon the definition of glass etc. from the encyclopaedia which wouldbe referred lateron.

( 5 ) WE are unable to agree with the submission of Sri Arun Prakash, learned counsel for the petitioner on the following lines of reasoning.

( 6 ) I would like first of all to advert the definition of "pollution" mentioned under Section 2 (e) of the Water (Prevention and Control of Pollution) Act, 1974, which is quoted as under :"pollution" means such contamination of water or such alteration of the physical, chemical or biological properties of water or such discharge of any sewage or trade effluent or of any other liquid, gaseous or solid substance into water (whether directly or indirectly) as may, or is likely to, create a nuisance or render such water harmful or injurious to public health or safety, or to domestic, commercial, industrial, agricultural or other legitimate uses, or to the life and health of animals or plants or of acquatic organisms. "

( 7 ) THE legislature in its wisdom then framed the Water (Prevention and Control of Pol