Amarenda Nath Varma, J. - (1.) This group of petitions raises a question as to the interpretation of Entry 15 of Schedule 1 to the Water (Prevention and Control of Pollution) Cess Act, 1977 (the Cess Act, in short). Under this schedule various industries have been specified as liable to levy of cess under the said enactment. The question which falls for determination is whether the petitioners industries are covered by Entry 15 of the aforesaid schedule which speaks of processing of animal or vegetable products industry.
(2.) Most of the questions sought to be raised by Sri Sudhir Chandra, the learned counsel for the petitioners in these petitions, stand concluded, in our opinion by the decision of this court in the case of the Kisan Sahkari Chini Mills Ltd. Budaun v. State of Uttar Pradesh and others reported in AIR 1987 Alld. 298. Sri Sudhir Chandra, however, contended that this decision does not lay down the law correctly.
(3.) Having given a careful consideration to the submissions of Sri Sudhir Chandra, we are not persuaded that the law laid down as to the interpretation of the relevant provisions of the Cess Act by the Division Bench in the case of Kisan Sahkari Chini Mills Ltd. (supra) requires reconsideration by a larger Bench as we find ourselves in complete agreement with the views expressed by the Division Bench in that case.;