Section 5
Furnishing of returns. Repealed
The Water (Prevention and Control of Pollution) Cess Act, 1977
About this Act
An Act to provide for the levy and collection of a cess on water consumed by persons carrying on certain industries and by local authorities, with a view to augment the resources of the Central Board and the State Boards for the prevention and control of water pollution constituted under the Water (Prevention and Control of Pollution) Act, 1974.
2
[(1)] Every person carrying on any 1
[industry] and every local authority,
liable to pay the cess under section 3, shall furnish such returns, in such form, at such intervals and
containing such particulars to such officer or authority, as may be prescribed.
3 [(2) If a person carrying on any 1 [industry] or a local authority, liable to pay the cess under section 3, fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person or local authority to furnish such return before such date as may be specified in the notice.]
3 [(2) If a person carrying on any 1 [industry] or a local authority, liable to pay the cess under section 3, fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person or local authority to furnish such return before such date as may be specified in the notice.]
Notes
1 Subs. by Act 19 of 2003, s. 3, for "specified industry" (w.e.f. 6-5-2003).
2 S. 5 renumbered as section (1) thereof by s. 3, ibid. (w.e.f. 26-1-1992).
3 Ins. by s. 3, ibid. (w.e.f. 26-1-1992).
2 S. 5 renumbered as section (1) thereof by s. 3, ibid. (w.e.f. 26-1-1992).
3 Ins. by s. 3, ibid. (w.e.f. 26-1-1992).