(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 there under.
(2) The cess under sub-section (1) shall be payable by-
(a) every person carrying on any industry; and
(b) every local authority,
and shall be calculated on the basis of the water consumed by such person or local authority, as the case may be, for any of the purposes specified in column (1) of Schedule n, at such rate, not exceeding the rate specified in the corresponding entry in column (2) thereof, as the Central Government may, by notification in the Official Gazette, from time to time, specify.2[(2A) Where any person carrying on any industry or any local authority consuming water for domestic purpose liable to pay cess fails to comply with any of the provisions of section 25 of the Water (Prevention and Control of Pollution) Act, 1974(6 of 1974) or any of the standards laid down by the Central Government under the Environment (Protection) Act, 1986 (29 of 1986), cess shall be, notwithstanding anything contained in sub-section
(2) of this section, calculated and payable at such rate, not exceeding the rate specified in column (3) of Schedule II, as the Central Government may, by notification in the Official Gazette, from time to time, specify.]
(3) Where any local authority supplies water to any person carrying on any industry or to any other local authority and such person or other local authority is liable to pay cess3[under sub-section (2) or sub-section (2A)] in respect of the water so supplied, then, notwithstanding anything conned3[in those sub-sections], the local authority first mentioned shall not liable to any such cess in respect of such water.
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