Form 1 - Return regarding Water consumed

The Water (Prevention and Control of Pollution) Cess Act, 1977 is an Act - to provide for the levy and collection of a cess on water consumed by persons carrying on certain industries and by local authorities, with a view to augment the resources of the Central Board and the State Boards for the prevention and control of water pollution constituted under the Water (Prevention and Control of Pollution) Act, 1974.

There shall be a cess for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 and utilization thereunder. Any person carrying on any industry & consuming water for domestic purpose liable to pay cess.

Every consumer shall furnish on or before the 5th of every calendar month, to the assessing authority, a return in Form 1 showing the quantity of water consumed in the previous month

Note - “consumption of water” includes supply of water