Section 6 in The Water (Prevention And Control Of Pollution) Cess Rules, 1978
6. Rebate .-Where a consumer installs any plant for the treatment of sewage or trade effluent, such consumer shall be entitled to the rebate under section 7 on and from the expiry of fifteen days from the date on which such plant is successfully commissioned and so long as it functions successfully:
[Provided that a consumer shall not be entitled to the rebate if he-(a)consumes water in excess of the maximum quantity specified in column (3) of the First Schedule appended to these rules for the category of industries specified in the corresponding entry in column (2) relating to the specified industry given in column (1) thereto, or(b)fails to comply with any of the provisions of section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974), or any of the standards laid down by the Central Government, under the Environment (Protection) Act, 1986 (29 of 1986).][6-A. Collection by States/Union territories.-The Cess Collecting Authority of the State/Union territory shall furnish a statement with the Central Government before the 10th day of the calendar month of January, April, July and October showing assessment of cess of specified industries, its collection and arrears.]
