- (1.) The short question which arises for consideration in these cases is : Whether there can be a valid levy under the provisions of the Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred to as "the said Act") on the hydro power generating industry
(2.) The aforesaid Act was promulgated with a view to levy and collect cess from the units which were thought to cause pollution and the funds so realised were to be entrusted to appropriate authorities, inter alia, for remedial measures.
(3.) According to S. 3 of the said Act, the cess was payable by every person carrying on any specified industry and by every local authority. The expression 'specified industry' is defined in S. 2 (c) to mean any industry specified in Schedule I.;