Section 5(2) in The Water (Prevention And Control Of Pollution) Cess Act, 1977
(2)[ If a person carrying on any ] [Section 5 renumbered as sub-Section (1) thereof and sub-Section (2) inserted by Act 53 of 1991, Section 3 (w.e.f. 26.1.1992). ][industry] [ Substituted by Act 19 of 2003, Section 3, for " specified industry" (w.e.f. 6.5.2003).][or a local authority, liable to pay the cess under section 3, fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person or local authority to furnish such return before such date as may be specified in the notice.] [Section 5 renumbered as sub-Section (1) thereof and sub-Section (2) inserted by Act 53 of 1991, Section 3 (w.e.f. 26.1.1992). ]
