Narayan Shukla, J. - (1.) HEARD Ms. Smita Chitranshi, learned Counsel for the petitioner as well as Mr. Sudhir Pandey, learned Counsel for the respondents. Through the instant writ petition the petitioner has assailed the order dated 4.4.2000, passed by the Cess Appellate Committee, Lucknow in appeal Nos. 18/99 and 29/99, whereby the Cess Appellate Committee has dismissed the petitioner's appeals challenging the order of assessment of Cess dated 16.6.1999.
(2.) THE petitioner is admittedly an engineering industry. It manufactures black and G.I. pipes from hot rolled mild steel and strip rolls. The petitioner has challenged the assessment order, on the ground that it is an engineering industry, therefore, it is not covered under the Water (Prevention and Control of Pollution) Cess Act, 1977 and Rules, 1978 made thereunder for assessment of Cess.
(3.) THE learned Counsel for the petitioner submits that the Water (Prevention and Control of Pollution) Cess Act, 1977 (in short Cess Act) provides for levy of cess on water consumed by persons carrying on certain industries with a view to augment the resources of the Central Board and the State Boards for the prevention and control of water pollution. Section 3 of the Cess Act provides that there shall be levied and collected a cess for the purpose of the Water (Prevention and Control of Pollution) Act, 1974 and utilization thereunder. Sub -section (2) of section 3 speaks that the cess shall be payable by every person carrying on any specified industry and every local authority. The "specified industry" is defined under section 2(c), which means any industry specified in Schedule I. Schedule I specifies 16 categories of entry, which is reproduced hereunder: SCHEDULE ISee section 2(c) 1. Ferrous metallurgical industry. 2. Non -ferrous metallurgical industry. 3. Mining industry. 4. Ore processing industry. 5.PETROLEUM industry. Petro -chemical industry. 6.EMICAL industry. 7.CERAMIC industry. Cement industry. 8.TEXTILE industry[including cotton synthetic and semi -synthetic fibres manufactured from these fibres. 9.PAPER industry. Fertilizer industry. 10.COAL (including coke) industry. 11.POWER (Thermal, Diesel and Hydel) generating industries Processing of animal or vegetable products industry [including processing of milk, meat, hides and skins, all agricultural products and their waste. 12.ENGINEERING industry. ;