TaxTMI 
TaxTMI 
2023 (10) TMI 220
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.... 2. The present writ petition is being disposed of with the consent of the parties as the preliminary issue raised before this Court pertains to not adherence of principles of natural justice. 3. The facts in brief are that the petitioner claims to be running an industry, which consumes water and is liable to pay cess in terms of the provisions of Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred as Cess Act). The case of petitioner was that in terms of the provisions as contained in Section 3 of the 1977 Act, the petitioner was submitting the returns with regard to the consumption of water, however, without following the mandatory provisions as required under Section 3, assessment orders came to be passe....
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....y way of filing the present writ petition. 5. The counsel for the respondent argues that against the appellate order passed under Section 13 of the Cess Act, 1977, an appeal lies before the National Green Tribunal by virtue of Section 16(d) of the National Green Tribunal Act, 2010 and, as such, the petitioner should be relegated to avail the alternative remedy under the said Act. He further argues that in terms of the provisions of 1977 Act, the appeal provided under Section 13 is in fact a post decisional hearing and thus, submission of the counsel for the petitioner that no opportunity of hearing was granted at the time of the assessment order merits rejection on that count also as the petitioner was admittedly heard at the appellate s....
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.... consumer and Section 6 empowers the authority to take action after making an enquiry as is deemed fit and Section 6 (1A) confers the power to determine the quantum of cess after following the procedure as is prescribed under Sections 4, 5 and 6(1) of the said Act. Section 3, 4, 5 and 6 of the Act are quoted herein below:- "3. Levy and collection of cess.'(1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilisation thereunder. (2) The cess under sub-section (1) shall be payable by' (a) every person carrying on any 3 [industry]; and (b) every local authority, and shall be calculated on the basis of the wate....
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.... 4, "consumption of water" includes supply of water. 4. Affixing of meters.'(1) For the purpose of measuring and recording the quantity of water consumed, every person carrying on any 1 [industry] and every local authority shall affix meters of such standards and at such places as may be prescribed and it shall be presumed that the quantity indicated by the meter has been consumed by such person or local authority, as the case may be, until the contrary is proved. (2) Where any person or local authority fails to affix any meter as required by sub-section (1), the Central Government shall, after notice to such person or local authority, as the case may be, cause such meter to be affixed and the cost of such meter together w....
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....on carrying on any 1 [industry] or local authority, as the case may be.] (2) An order of assessment made under sub-section (1) 6 [or sub-section (1A)] shall specify the date within which the cess shall be paid to the State Government. (3) A copy each of the order of assessment made under sub-section (1) 6 [or sub-section (1A)] shall be sent to the person or, as the case may be, to the local authority concerned and to the State Government. (4) The State Government shall, through such of its officers or authorities as may be specified by it in this behalf by notification in the Official Gazette, collect the cess from the person or local authority liable to pay the same and pay the amount so collected to the Central ....