(1.) THE instant petition under Article 226 of the Constitution raises a significant issue as to 'whether the Hindu College of Pharmacy, Sonipat is exigible to payment of water cess and whether it would be covered by the expression 'local authority' and 'specified industry' used in Section 2(a) and 2(c) read with Schedule 1 of Section 3 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (for brevity 'the Act'). As per the charging Section 3 of the Act, water cess could be levied on the 'specified industry' or 'local authority'. It is payable by every person carrying on any 'specified industry' or by any 'local authority'. The case of the petitioner is that it is neither covered by the definition of expression 'local authority' or 'specified industry' as envisaged under Section 2(a) and 2(c) read with Schedule 1 of the Act. It is claimed that they are neither 'local authority' nor covered by any 'specified industry being' an educational institution. In response to notice of motion having been issued, the respondent -Board has filed the written statement. It is claimed that the Board has rightly issued letter dated 27.3.1986 to the petitioner requiring it to submit monthly water consumption return as per condition No. 5 of the Act. According to the respondents, the petitioner is covered under Section 2(a) of the Act being 'local authority' and are liable to pay water cess.
(2.) WE have heard learned counsel for the parties at a considerable length and are of the view that this petition deserves to succeed. It would first be appropriate to read the charging Section 3 of the Act which is set out below:
(3.) UNDER Section 2(a) of the Act 'local authority' has been defined to mean a municipal corporation, municipal council, cantonment Board or any other body entrusted with the duty of supplying water under the law by or under which it is constituted. The 'local authority' necessarily has to be entrusted with the duty of supplying water under the law. An educational institution like the petitioner has no obligation to supply water by virtue of provision of any law. When we read the expression like municipal council, municipal corporation which are obliged by the municipal laws to supply water to residents of local area then any other such institution could be brought under the definition by the principle of ejusdem generis if it under obligation by law to supply water. It is neither the case pleaded nor even argued. The bald statement that the petitioner is covered by expression 'local authority' is without substance and has not been substantiated at all. Likewise under Section 2(c) of the Act 'specified industry' is the one, which is detailed in schedule 1. According to the Schedule 15 industries have been listed which reads as under: