HARYANA TOURISM CORPORATION LIMITED Vs. HARYANA STATE BOARD FOR THE PREVENTION AND CONTROL OF WATER POLLUTION

JUDGEMENT

(1.) Challenge herein by the Haryana Tourism Corporation Limited, Chandigarh is to the notices Annexures P-1 and P-4 whereby it was asked to pay cess under the Water (Prevention and Control of Pollution) Cess Act, 1977 (for short 'the 1977 Act') and in default thereof, to pay a penalty of 100% on the amount due.

(2.) The case of the petitioner is that the petitioner-Corporation is not covered under the provisions of the 1977 Act and thus, the demand made by the respondents from it is wholly illegal and without jurisdiction.

(3.) On notice being issued, written statement on behalf of respondent No. 1 has been filed. The broad stand of the respondent is that the petitioner-Corporation is covered by the provisions of sub-s. (2) of S. 3 and therefore, is liable to pay cess, it being a body corporate entrusted with the duty of supplying water under the law as provided in subs. (a) of S. 2 of the 1977 Act in various complexes run by it for satisfying the basic needs of human beings and various visitors visiting the complexes or staying therein.