Cess rebate for effluent treatment plants is independent of prior consent under pollution control law.

Rebate under Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 read with Rule 6 depends on installation of a sewage or trade effluent treatment plant and its successful operation during the relevant period. Prior consent under Section 25(1) of the Water (Prevention and Control of Pollution) Act, 1974 is a separate requirement governing use of a new or altered outlet for discharge into a stream or well, and does not itself control entitlement to cess rebate. The two provisions operate in different fields, so absence of Section 25(1) consent does not, by itself, defeat rebate under the cess legislation.

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Issues: Whether prior consent of the State Board under Section 25(1) of the Water (Prevention and Control of Pollution) Act, 1974 was a condition precedent for claiming rebate under Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 read with Rule 6 of the Water (Prevention and Control of Pollution) Cess Rules, 1978.

Analysis: The rebate provision in Section 7 of the 1977 Act and Rule 6 operates on its own terms and requires only that the liable consumer must have installed a plant for the treatment of sewage or trade effluent and that the plant functioned successfully during the relevant period. Section 25(1) of the 1974 Act, by contrast, regulates the prior consent needed for bringing a new or altered outlet into use for discharge into a stream or well. The two provisions operate in different fields, and the absence of consent under Section 25(1) does not, by itself, defeat a claim for rebate under the cess legislation.

Conclusion: Prior consent under Section 25(1) of the Water (Prevention and Control of Pollution) Act, 1974 was not mandatory for claiming rebate under Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 read with Rule 6.

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