The document provides the details of the Act in terms of :
- The title and the definition of the terms in the act
- Procedure for the levy and collection of cess
- Affixing of meters
- Furnishing of returns
- Assessment of cess
- Rebates
- Crediting process of cess
- Power of entry
- Interest payable for delay in payment of cess
- Penalty of amount due under the act
- Recovery of amount due under the act
- Process of appeals
- Penalty
- Offenses by companies
- Power to amend schedule
- Power to make rules
The original document can be viewed here on the Ministry of Environment and Forests (MoEF) website
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The_Water__Prevention_and_Control_of_Pollution__Cess_Act_MoEF_1977.pdf
