Section 2(b) in The Water (Prevention And Control Of Pollution) Cess Rules, 1978
(b)"assessing authority" means-(i)[ in relation to a Union territory, the Member-Secretary of the Central Pollution Control Board and in those Union territories where Pollution Control Committees have been constituted by the Administrator/Lt. Governor, a member nominated by the Administrator/Lt. Governor, a member nominated by the chairman thereof; and](ii)in relation to a State, the Member-Secretary of the State Board;
