INDIAN TELEPHONE INDUSTRY LTD Vs. CESS APPELLATE COMMITTEE UTTAR PRADESH POLLUTION CONTROL BOARD AND CESS

JUDGEMENT

(1.) This writ petition has been filed against the impugned order of the Appellate Committee dated 18.2.1989, Annexure 10 to the writ petition under Section 13 of the Water (Prevention and Control Pollution) Cess Act, 1977 wherein the petitioner's appeal has been rejected and it has been held that the petitioner is an industry covered by item Nos. 1 and 2 of Schedule 1 of the aforesaid Act.

(2.) Heard learned Counsel for the parties.

(3.) The petitioner, Indian Telephone Industry, Allahabad is a Government of India undertaking with a factory at Naini, Allahabad. This factory is engaged in the manufacture of telephony and telecommunication instruments. The petitioner contended that the said factory does not come within the Scheduled Industries mentioned in the Schedule of the aforesaid Act.