MUNICIPAL BOARD BAREILLY Vs. CESS APPELLATE AUTHORITY LUCKNOW

JUDGEMENT

(1.) S. U. Khan, J. This writ petition is directed against orders dated 18-10-1979 and 16-10-1979 passed by respondent No. 2 U. P. Water Pollution Prevention and Control Board and order dated 13- 11-1981 passed by respondent No. 1 Cess Appellate authority dismissing the appeal filed by the petitioner against the said orders.

(2.) THROUGH the impugned orders Cess has been assessed and levied upon petitioner-Municipal Board, Bareilly under Section-3 of Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred to as the Act ).

(3.) THE Punjab and Haryana High Court in the following authorities has held that levy of Cess on Municipal Board for supplying water for domestic purpose to the residents of the area under its control is quite valid: (1) Municipal Corporation of Jullundur City v. Union of India, AIR 1981 Punjab and Haryana 287 (D. B.) (2) Haryana Tourism Corporation Ltd. v. Haryana State Board, AIR 1993 Punjab and Haryana, 272 (D. B.)