WATER (P&CP) CESS ACT, 1977 AS AMENDED in 2003

This is an Act to provide for the Levy collection of a cess on water consumed by persons carrying on certain industries and by local authorities with a new to argument the resources of central board and the state board and for prevention and control of water pollution constituted under water the water (P&CP) Act,1974.

Section 3 

Empowers the levy of cess on specified industry/local body based on the quantity of water consumed

Section 5

We shall furnish monthly returns on water consumption for domestic purpose, industrial cooling and  spraying in mines or boiler feeds etc., to be furnished 

Section 7

entitled for rebate at 25%, if the conditions of consent order issued to the industry under Section 25 of the Water (P & CP) Act, 1974 or any of the Standards laid down by the Central government under the Environment (Protection) Act, 1986 are complied with.

Section 10

Interest payable for delay in payment of cess

Section 11

Non-payment of cess on due date entitles a fine / penalty

Section 13

Provides for appeal against the assessment order, or penalty imposed.


The water cess amounts to be paid is given below:

Industrial cooling, spraying in mine pits or boiler feed

Five paise per kilo litre

Ten paise per kilo litre

Domestic purpose

Two paise per kilo litre

Three paise per kilo litre

Processing whereby water gets polluted and the pollutants are easily biodegradable

Ten paise per kilo litre

Twenty paise per kilo litre

Processing whereby water gets polluted and the pollutants are not easily bio degradable and are toxic

Fifteen paise per kilo litre

Thirty paise per kilo litre