Kerala State Pollution Control Board

The Water (Prevention & Control of Pollution) Cess Act, provides for the levy and collection of Cess on water consumed by persons carrying on certain industries and by Local Authorities. This was with the view to augment the resources of the Central Pollution Control Board and the State Boards and to encourage conservation of water. Water cess is payable by Scheduled industries and is based on water consumed by them and is at the rates notified by Central Government. The cess is collected through identified branches of State Bank of Travancore.

The Cess so collected by the Board is remitted to the Consolidated Fund of India. A portion of this is reimbursed to the State Board by the Government of India. The Central Government is reimbursing, to the Board, 80 percent of the Cess credited to the Consolidated Fund of India.

The State Board has identified and covered 1200 industries as coming under the purview of Water Cess Act Of these 1200 industries, 50 major industries are assessed on monthly basis, 105 medium scale industries are assessed on half yearly basis and the remaining 1045 small-scale industries are assessed on yearly basis. Kerala Water Authority is paying the Cess on behalf of Corporations and Municipalities. The Board is also levying Cess from Railways.

Schedule

Industry	Category	Maximum quantity of water
Ferrous Metallurgical	Integrated Iron & Steel	20 Cubic metres per tonne of finished steel
Non-ferrous Metallurgical	Copper Smelters	100 Cubic metres per tone of copper produced.
	Zinc Smelters	50 Cubic metres per tonne of Zinc metal produced
Caustic Soda	Mercury cell process.	5 Cubic metres per tonne of caustic soda produced (excluding cooling water) and 5 cubic metres per tonne of caustic soda produced for cooling water.
	(ii)	5 Cubic metres per tonne of caustic soda including cooling water
Man made fibre	Nylon & Polyester	170 Cubic metre per tonne fibre produced
	Viscose rayon	200 Cubic metre per tonne fibre produced
Small Pulp and Paper	Agro residue based	200 Cubic metre tonne of paper
	Waste Paper based	75 Cubic metre per tonne of paper
Large Pulp & Paper	Pulp and Paper	250 Cubic metre per tonne of paper
	Rayon grade paper	200 Cubic metre per tonne of paper
Fertiliser	Straight nitrogenous fertiliser	15 Cubic metre per tonne of urea or equivalent produced
	Straight phosphatic fertiliser (single super phosphate/ triple super phosphate) excluding manufacture of any acid	2 Cubic metre per tonne of Single and Triple Super phosphate
	Complex Fertiliser	15 cubic metre per tonne in case the primary product is nitrogenous fertiliser and 2 cubic metre per tonne in case the primary product is a phosphatic fertiliser.
Processing of animal/ vegetable products industry including processing of milk meat, hides and skins,all agricultural products and their waste	Tanneries	30 cubic metre per tonne of raw hide
	Natural rubber	6 cubic metre per tonne of rubber
	Starch, glucose and related products	10 cubic metre per tonne of maize crushed
	Dairy	4 cubic metre per kilo litre of milk
	Jute	1.5 cubic metre per tonne of jute produced
	Sugar	2 cubic metre per tonne of cane crushed
	Maltry	8.5 cubic metre per tonne of grain processed
	Brewery	1 cubic metre per kl of beer produced
	Distillery	15 Cubic metre per kl of alcohol produced

REBATE
70% rebate on cess due on water consumed by industries is allowable if the industry successfully commissions an effluent treatment plant and so long as it functions effectively.
Consumer is not entitled to the rebate if he;
(a) Consumes water in excess of the maximum quantity specified the Schedule
(b) Fails to comply with any of the provisions of section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or any of the standards laid down.

Scheduled Industries
1. Ferrous metallurgical industry
2. Non-ferrous metallurgical industry
3. Mining industry
4. Ore processing industry
5. Petroleum industry
6. Petrochemical industry
7. Chemical industry
8. Ceramic industry
9. Cement industry
10. Textile industry (including
           Cotton synthetic and Semi
           synthetic fibres manufactured
           from these fibres)
11. Paper industry
12. Fertiliser industry
13. Coal (including coke industry)
14. Power (thermal, diesel) and
               (Hydel) generation
15. Processing of animal or vegetable
               products industry (including
               processing of milk, meat, hides
               and skins all agricultural
               products and their wastes)
16. Engineering industry.

Rate of Cess

Sl No	Purpose for which water is consumed	Maximum rate under sub-section(2) of section 3	Maximum rate under sub-section(2A) of section 3
1	Industrial cooling spraying in mine pits or boiler feeds	One and half paise per kl	Two and one fourth paise per kilo litre
2	Domestic purpose	Two paise per kl	Three paise per kl
3	Processing whereby water gets polluted and the pollutants are easily biodegradable	Four paise per kl	Seven and half paise per kl
4	Processing whereby water gets polluted and the pollutants are not easily biodegradable and are toxic	Five paise per kl	Nine and half paise per kl

Branches of State Bank Of Travancore
for remitting CESS

Sl. No.	Banks designated to receive Cess	Districts covered
1	State Bank Of Travancore, Kawadiar, Thiruvananthapuram.	Thiruvanantha-puram
2	State Bank Of Travancore, P.B. No. 54, Main Road, Kollam.	Kollam and Pathanamthitta
3	State Bank Of Travancore, P.B. No. 97, Sree Kumar Building, South Bazaar Road, Alappuzha.	Alappuzha
4	State Bank Of Travancore, P.B. No. 19, Thirunakkara South, Kottayam.	Kottayam
5	State Bank Of Travancore, Broadway, Ernakulam.	Ernakulam and Idukky
6	State Bank Of Travancore, P.B. No. 56, Railway Station Road, Thrissur	Thrissur
7	State Bank Of Travancore, P.B. No. 14, Pellisseri Building, Chalakudy	Thrissur
8	State Bank Of Travancore, P.B. No. 5, PCT Building, T.B Road, Palakkad	Palakkad
9	State Bank Of Travancore, No. 150, Murgan Building, Cheruty Road, Kozhikode	Malappuram, Kozhikode and Wayanad
10	State Bank Of Travancore, P.B.No. 1, Sree Raja Rajeswary Building, Kannur	Kannur and Kasaragod