Section 2 in The Water (Prevention And Control Of Pollution) Cess Rules, 1978
2. Definitions .-In these rules, unless the context otherwise requires,-
(a)"Act" means the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977);(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;(c)"consumer" means a person or local authority by whom the cess under sub-section (1) of section 3 is payable under sub-section (2) of that section;(d)"form" means a form annexed to these rules;(e)"section" means a section of the Act;(f)"State Government", in relation to a Union territory means the Administrator thereof appointed under article 239 of the Constitution.
