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1. The forty eight. writ appeals now raise one vital point about vires, scope and amplitude of Rule 6 of the Water (Prevention and Control of Pollution) Cess Rules, 1978. The rule has been framed under the Water (Prevention and Control of Pollution) Cess Act, 1977 (Central Act 36/77) (hereinafter referred to for brevity's sake as the 'Cess Act'). The inter connection between the Cess Act and the Water (Prevention and Control of Pollution) Act, 1974, (hereinafter referred to as the 'Pollution Act') (Central Act 6/74) would be an important facet of the question under consideration.

19. It is in that context that the object behind the levy of cess and the reason for a reward in the form of rebate to the deserving have to be understood. The Cess Act is not to be read in vacuum or in a manner dissociated with the Pollution Act.

20. The learned single Judge felt that the Cess Act could be viewed in isolation and interpreted in isolation. That is evident from the following observations contained in the judgment:

"The purpose of the Pollution Act is to control water pollution; but the purpose of the Cess Act is only to levy and collect a cess, i.e., a tax for a special administrative purpose. You cannot make rules under the Cess Act to achieve the purposes of another Act"

Strong indications are available in the enactment itself about the intertwining and interlacing of the two enactments. The Cess Act is dovetailed into the Pollution Act. The charging section itself explicitly states that the levy of the cess is for the purposes of the Water (Prevention and Control of Pollution) Act, 1974 and utilisation thereunder. In the face of such specific and express words, it is impossible to understand or construe the Cess Act, dehors the provisions of the Pollution Act. There are other indications also. Under Section 2(d) the words and expressions of the Cess Act not specifically defined are to have the meanings assigned under the Pollution Act. Virtually this will mean that all words and expressions in the Cess Act would have their meanings as assigned under the Pollution Act, for, the Cess Act has chosen to define only three words or expressions -- 'local authority', 'prescribed' and 'specified industry'. Section 8 also gives an indication as to how the ' aggregate funds collected by way of cess have to be dealt with and utilised. The net proceeds of the case, it is clearly specified in Section 8 are to be "utilised under the Water (Prevention and Control of Pollution) Act, 1974." In view of the inter-connection of the two enactments, we are clearly of the view that Section 6 has to be understood only in the background of the provisions of the Pollution Act.

It is unnecessary to pursue the matter any further.

26. The learned Judge has in para 16 of the judgment observed that the Board has got necessary sanctions under the Pollution Act for achieving the object of control of water pollution arid that that object cannot be achieved by making use of the rule-making power under the Cess Act. The existence of necessary sanctions under the Pollution Act, does not in any way control the interpretation of the Cess Act. The fact that there are such sanctions does not inhibit the rule-making authority from framing a meaningful and purposive rule, visualised under the Cess Act and for the effective implementation of the objective underlying Section 7 of the Act. The learned Judge further observed :