Ashish N. Trivedi and R. D. Shukta, JJ. - (1.) The only ground raised by the learned counsel for the petitioner is that the State Government under Section 12 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977) has no authority in law to recover the water cess from the petitioner.
(2.) Section 12 of the Water (Prevention and Control of Pollution) Cess Act. 1977 (36 of 1977) is reproduced hereunder : "12. Any amount due under this Act (Including any interest or penalty payable under Section 10 or Section 11, as the case may be), from any person carrying on any specified industry or from any local authority may be recovered by the Central Government in the same manner as an arrear of land revenue."
(3.) A bare perusal of Section 12 of the Act indicates that the Central Government is empowered to levy and realize the water cess and not the State Government.;