Section 5 in The Water (Prevention And Control Of Pollution) Cess Act, 1977
5. Furnishing of returns .- [(1)] Every person carrying on any [industry] [ Substituted by Act 19 of 2003, Section 3, for " specified industry" (w.e.f. 6.5.2003).]and every local authority, liable to pay the cess under section 3, shall furnish such returns, in such form, at such intervals and containing such particulars to such officer or authority, as may be prescribed.
(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). ]
