The Water (Prevention & Control of Pollution) Cess Act, provides for the levy and collection of Cess on water consumed by persons carrying on any industry and by local authorities consuming water for domestic purpose. This was with the view to augment the resources of the Central Pollution Control Board and the State Boards and to encourage conservation of water. Water cess payable by the specified industries is based on water consumed by them and is at the rates notified by Central Government.

As per the amendment of the act in 2003, all industries consuming less than 10 kl/day of water have been exempted from the levy of cess. Based on this, 222 industries have been brought under the purview of water cess act. Of these, 51 major industries are assessed on monthly basis, 67 medium scale industries are assessed on half yearly basis and 104 small scale industries are assessed on yearly basis. The cess is to be remitted to below Account:

Account No: 57047025532
Bank: State Bank of India
Branch: LIC Branch, Pattom
IFSC: SBIN0070212

The Cess so collected by the Board is remitted to the Consolidated Fund of India. A portion of this is reimbursed to the State Board by the Government of India. The Central Government is reimbursing, to the Board, 80 percent of the Cess credited to the Consolidated Fund of India. The Kerala Water Authority is paying the Cess on behalf of Corporations and Municipalities.

REBATE

25% rebate on cess due on water consumed by industries is allowable if the industry successfully commissions an effluent treatment plant and so long as it functions effectively.

Consumer is not entitled to the rebate if he;

  • Consumes water in excess of the maximum quantity specified
  • 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.