* Rate of cess payable by every person carrying on an industry as mentioned in the aforesaid Act and by every local authority, calculated on the basis of the water consumed by him or it, as the case may be, for the purpose mentioned in the corresponding entry in first column.

** Rate of cess payable by a person carrying on an industry as mentioned in the aforesaid Act and by every local authority consuming water for domestic purpose calculated on the basis of the water consumed by him or it, as the case may be, for the purpose mentioned in the corresponding entry in first column thereof, if he or it fails to comply with any of the provisions of Section 25 of the Water (PCP) Act, 194 or any of the standards laid down by the Central Government under Environment (Protection) Act, 1986.

Section 2 : Further, in exercise of the powers conferred by sub-section (1) of Section 16 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977), the Central Government hereby exempts all industries consuming water less than 10 kilo litres per day from the levy of cess specified in this notification.