Section 10
Interest payable for delay in payment of cess. Repealed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.
If any person carrying on any 1
[industry] or any
local authority fails to pay any amount of cess payable under section 3 to the State Government within the
date specified in the order of assessment made under section 6 such person or local authority, as the case
may be, shall be liable to pay 2
[interest on the amount to be paid at the rate of two per cent. for every
month or part of a month comprised in the period from the date on which such payment is due till such
amount is actually paid].
Notes
1 Subs. by Act 19 of 2003, s. 3, for "specified industry" (w.e.f. 6-5-2003).
2 Subs. by s. 6, ibid., for certain words (w.e.f. 26-1-1992).
2 Subs. by s. 6, ibid., for certain words (w.e.f. 26-1-1992).