MEMBER SECRETARY ANDHRA PRADESH STATE BOARD FOR PREVENTION AND CONTROL OF WATER POLLUTION Vs. ANDHRA PRADESH RAYONS LIMITED

JUDGEMENT

(1.) This petition is for leave to appeal under Art. 136 of the Constitution from the judgment and order of the High Court of Andhra Pradesh dated 9th October, 1987. The question that was urged before the High Court and the question which is sought to be raised in this petition is whether the respondent - Andhra Praesh Rayons Ltd. which is manufacturing Rayon Grade Pulp, a base material for manufacturing of synthetics or man-made fabrics is an industry as mentioned in Schedule I of the Water (Prevention and Control of Pollution) Cess Act, 1977 for the purposes of levy on Water Cess under the Act. The Water (Prevention and Control of Pollution) Act, 1974 was passed by the Parliament 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 carrying out the purposes aforesaid, of Boards for the prevention and control of water pollution, for conferring on and assigning to such Boards powers and functions relating thereto and for matters connected therewith". For the aforesaid purposes, the Act contemplated creation of State Boards at State level and the Central Board at the national level. Thereafter, the Water (Prevention and Control of Pollution) Cess Act, 1977 being Act 36 of 1977 was passed (hereinafter called 'the Act'). The preamble to the said Act states that the said Act was "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." Therefore, the said Act was passed only for the purposes of providing for levy and collection of cess on water consumed by persons carrying on certain industries with a view to augment the resources of the Central Board and the State Boards. S. 2(c) stipulates 'specified industry' means any industry specified in Schedule I. S. 3 provides as follows :

(2.) Therefore, this section provides for levy and collection of cess from the specified industries. Specified industry is one which is mentioned in Schedule I which is as follows :

(3.) Therefore, the short question is, whether the industry run by the respondent herein for manufacturing Rayon Grade Pulp, a base material for manufacture of synthetics or man-made fabrics is one of the industries mentioned in Schedule I hereinbefore.