Section 3: Levy and collection of cess .-(1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilisation thereunder

Q: What does Section 3 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) deal with?

Section 3 TWPCPCA pertains to "Levy and collection of cess .-(1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilisation thereunder". It is part of the The Water (Prevention and Control of Pollution) Cess Act, 1977, a legislation enacted by the Parliament of India. Section 3 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) governs levy and collection of cess .-(1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilisation thereunder. As verified on 19 May 2026.

Q: Is Section 3 TWPCPCA still in force?

Yes, Section 3 of the The Water (Prevention and Control of Pollution) Cess Act, 1977 is currently in force across the Republic of India.

Q: What is धारा 3 TWPCPCA?

धारा 3 TWPCPCA is the Devanagari Hindi reference for Section 3 of the The Water (Prevention and Control of Pollution) Cess Act, 1977. Section 3 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) governs levy and collection of cess .-(1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilisation thereunder. As verified on 19 May 2026.

Q: What is Dhara 3 TWPCPCA?

Dhara 3 TWPCPCA is the Roman Hindi reference for Section 3 of the The Water (Prevention and Control of Pollution) Cess Act, 1977. "Dhara" means "Section" in Hindi. Section 3 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) governs levy and collection of cess .-(1) There shall be levied and collected a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and utilisation thereunder. As verified on 19 May 2026.

Q: How to cite Section 3 of The Water (Prevention and Control of Pollution) Cess Act, 1977?

Cite as: "Section 3, The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA)" in legal briefs. For academic writing, use the BlueBook format: The Water (Prevention and Control of Pollution) Cess Act, 1977, § 3 (India).

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(2)

The cess under sub-section (1) shall be payable by-

(a) every person carrying on any [industry]; and

(b) every local authority, and shall be calculated on the basis of the water consumed by such person or local authority, as the case may be, for any of the purposes specified in column (1) of Schedule II, at such rate, not exceeding the rate specified in the corresponding entry in column (2) thereof, as the Central Government may, by notification in the Official Gazette, from time to time, specify.

(3)

Where any local authority supplies water to any person carrying on any [industry] [ Substituted by Act 19 of 2003, Section 3, for " specified industry " (w.e.f. 6.5.2003).] or to any other local authority and such person or other local authority is liable to pay cess [under sub-section (2) or sub-section (2-A)] [ Substituted by Act 53 of 1991, Section 2, for " under sub-section (2)" (w.e.f. 26.1.1992).] in respect of the water so supplied, then, notwithstanding anything contained [in those sub-sections] [ Substituted by Act 53 of 1991, Section 2, for " in that sub-section " (w.e.f. 26.1.1992).], the local authority first mentioned shall not be liable to pay such cess in respect of such water.

Explanation .-For the purposes of this section and section 4, "consumption of water " includes supply of water.