Section 17(2) in The Water (Prevention And Control Of Pollution) Cess Act, 1977
(2)Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the standards of the meters to be affixed and the places at which such meters are to be affixed under sub-section (1) of section 4;(b)the returns to be furnished under section 5, the form in which and the intervals at which such returns are to be furnished, the particulars which such returns shall contain and the officer or authority to whom or which such returns shall be furnished;(c)the manner in which and the time within which the cess collected shall be paid to the Central Government under sub-section (4) of section 6;(d)the date from which any person or local authority liable to pay cess shall be entitled to the rebate [and the maximum quantity of water in excess of consumption whereof any person or local authority shall not be entitled to the rebate] under section 7;(e)the powers which may be exercised by the officer or authority under section 9;(f)the authority which may impose penalty under section 11;(g)the authority to which an appeal may be filed under sub-section (1) of section 13 and the time within which and the form and manner in which such appeal may be filed;(h)the fees which shall accompany an appeal under sub-section (2) of section 13; and(i)any other matter which has to be or may be prescribed.
