Section 4 in The Water (Prevention And Control Of Pollution) Cess Rules, 1978
4. Furnishing of returns .- [(1)] Every consumer shall furnish on or before the 5th of every calendar month, to the assessing authority, a return in Form I showing the quantity of water consumed in the previous month.
(2)[ If the consumer fails to submit the return as specified in sub-rule (1) the assessing authority or the officer authorised in this regard shall issue a notice in Form I-A.] [ Inserted by G.S.R. 311(E), dated 28.2.1992 (w.e.f. 5.3.1992).]
