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Section 5 TWPCPCA (The Water (Prevention and Control of Pollution) Cess Act, 1977): Furnishing of returns .- [(1)] Every person carrying on any [industry] [ Substituted by Act 19 of 2003, Section 3, for " specified industry" (w.e.f. 6.5.2003).]and every local authority, liable to pay the cess under section 3, shall furnish such returns, in such form, at such intervals and containing such particulars to such officer or authority, as may be prescribed | Law on Tips | Law on Tips