RULE 2 Definitions

In these rules, unless the context otherwise requires:-

(a) "Act" means the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977);

(b) "assessing authority" means-

3(i) in relation to a Union Territory, the member-secretary of the Central Pollution Control Board and in those Union Territories where Pollution Control Committees have been constituted by the Administrator, Lt. Governor, a member nominated by the Administrator/Lt. Governor, a member nominated by the man thereof, and].

(ii) in relation to a State the member-secretary of the State Board;

(c) "consumer" means a person or local authority by whom the cess under sub- section (1) of section 3 is payable under sub-section (2) of that section;

(d) "form" means a form annexed to these rules;

(e) "section" means a section of the Act;

(f) "State Government", in relation to a Union Territory means the Adminis- trator thereof appointed under Article 239 of the Constitution.

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