A P GAS POWER CORPORATION LIMITED Vs. APPELLATE COMMITTEE WATER PREVENTION AND CONTROL OF POLLUTION CESS ACT

JUDGEMENT

(1.) All these three writ petitions questioning the orders passed by the appellate authority constituted under S.13 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter called and referred to for the sake of brevity as 'the said Act') raise a question as regards interpretation of item No.14 of the 1 Schedule appended thereto viz., whether a thermal power generating industry which is operated by natural gas or gas based would come within the purview thereof.

(2.) Mr. Rammohan Rao, the learned counsel appearing on behalf of the petitioners inter alia submits that having regard to the provisions contained in the said Act and having regard to the fact that the said Act is a fiscal statute, the same must be construed strictly. The learned counsel would submit that having regard to the fact that item No.14 of the 1 Schedule appended to the said Act refers to Thermal, Diesel and Hydel Power generating industries, which would clearly go to show that those power generating industries which are gas based would not come within the purview thereof. Strong reliance in this connection has been placed on the decisions of the Apex Court in Member Secretary, A.P.S.E.B. For P and C.W.P. v. A. P. Rayons AIR 1989 SC 611 and Britannia Industries Ltd. v. T. N. Pollution Control Board (2000) 9 SCC 68. Mr. Rammohan Rao would urge that in any event the appellate authority under the said Act had not analysed or discussed the submissions made on behalf of the petitioners herein and thus fell into error in arriving at a conclusion that the industries run by the petitioners would also come within the purview of the said Act without assigning any reason.

(3.) Mr. Bhatt, the learned Standing counsel appearing on behalf of the Pollution Control Board, on the other hand would submit that even for the purpose of running the said industries the petitioners have obtained consent and in that view of the matter there cannot be any doubt that the said Act will apply.