Section 14
Penalty. Repealed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.
(1) Whoever, being under an obligation to furnish a return under this Act, furnishes
any return knowing, or having reason to believe, the same to be false shall be punishable with
imprisonment which may extend to six months or with fine which may extend to one thousand rupees or
with both.
(2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both.
(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.
(2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both.
(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.