U.P.POLLUTION CONTROL BOARD vs M/S. KANORIA INDUSTRIAL LTD

The Supreme Court ruled that the respondents, owners of sugar and liquor manufacturing units, were not liable to pay water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977, prior to the amendment of Entry 15 of Schedule I on 2.1.1992. The Court held that the amounts collected as water cess were done so without legal authority, thus entitling the respondents to a refund with interest at 18% per annum. The judgment in M/s. Saraswati Sugar Mills vs. Haryana State Board was reaffirmed, leading to the direction for refund of the cess collected illegally.