Unit: 4

Water Cess Act 1977:

The Water Cess Act 1977 is a law passed by the government of India that imposes a cess (a tax or fee) on the use of water from any source for irrigation, domestic or non-domestic purposes. The act applies to all states and union territories in India, and the revenue generated from the cess is used for the maintenance and development of water resources. The Act also aims to regulate and control the use of water to prevent wastage and ensure equitable distribution among users. 

Some important sections and clauses of the Water Cess Act 1977 include:

Section 3: Imposition of water cess: This section empowers the state government to impose a cess on the use of water from any source for irrigation, domestic, or non-domestic purposes.

Section 4: Rate of cess: This section lays down the rules for determining the rate of cess, which can vary depending on the source of water, the purpose of use, and the area of land irrigated.

Section 5: Exemptions: This section provides for exemptions from the cess for certain classes of users, such as small farmers, users of water for drinking or sanitation purposes, and users of water for power generation.

Section 6: Collection and recovery of cess: This section sets out the procedures for the collection and recovery of cess, including the powers of the state government to appoint officers for this purpose, and the penalties for non-payment of cess.

Section 7: Appointment of officers: This section allows the state government to appoint officers for the purpose of enforcing the act, and to delegate powers to such officers.

Section 8: Penalties: This section lays down the penalties for contravening any of the provisions of the act, including fines and imprisonment.

Section 9: Power to make rules: This section empowers the state government to make rules for carrying out the provisions of the act.

Section 10: Power to remove difficulties: This section empowers the state government to take necessary steps to remove any difficulties that may arise in the implementation of the act.

This is not an exhaustive list of sections, but some of the key sections that provide an overview of the act. 

Lacunae : 

The Water Cess Act 1977, like any other law, may have certain lacunae or gaps that may limit its effectiveness in achieving its objectives. Some potential lacunae of the Act include:

Lack of Clarity in The Definition of Terms: The Act does not clearly define key terms such as "irrigation," "domestic," and "non-domestic" use of water, which may lead to ambiguities and difficulties in implementation.

Limited Coverage: The Act only applies to water use for irrigation, domestic, and non-domestic purposes, and does not cover other important uses such as industrial or commercial use of water.

Lack Of Effective Enforcement Mechanisms: The Act relies on the state government to appoint officers for the enforcement of the act, but there may be insufficient resources or political will to effectively enforce the act.

Limited Penalties: The penalties provided in the act, such as fines and imprisonment, may not be sufficient to deter non-compliance with the act.

Limited Scope Of Exemptions: The exemptions provided in the act, such as for small farmers, may be too narrow and may not cover all users who may be facing financial difficulties.

Lack Of Updates: The act was passed in 1977 and does not reflect the current scenario and challenges of water scarcity and management.

It's worth noting that laws are continuously reviewed and modified to suit the changing needs of society and these lacunae may be addressed in future amendments to the Act.