A P GAS POWER CORPORATION LIMITED OWNER OF GAS TURBO POWER STATION VIJJESWARAM W G DISTRICT Vs. APPELLATE COMMITTEE WATER PREVENTION AND CONTROL POLLUTION CESS ACT

JUDGEMENT

(1.) On remand of the proceedings by the Apex Court these three writ petitions are placed before us for hearing.

(2.) The above writ petitions are filed by the petitioners assailing the assessment orders passed under the provisions of the Water (prevention and control of pollution) Cess Act, 1977 (for short the "Act"). WP No.24554 of 1999 relates to the assessment for the period from 1-8-1990 to 31-1-1992 and from 1-2-1992 to 31-1-1999. The primary authority made assessment in respect of these two spells on 29-4-1999. WP No.8023 of 2001 relates to the assessment for the period from 1-2-1999 to 30-9-1999 and the order of the assessing authority is dated 6-9-2000. WP No.8101 of 2001 relates to the assessment for the period from 1-10-1999 to 31-8-2000 and the date of assessment order is 26-12-2000. In other words these three writ petitions are filed assailing the assessment for the period from 1-8-1990 to 31-8-2000 as affirmed by the appellate authority under Section 13 of the Act.

(3.) A Division Bench of this Court, on an earlier occasion, dismissed all the three writ petitions by its judgment and order dated 27-6-2001.