Finance and Account Cell
Govt. of India has enacted the Water (Prevention & Control of Pollution) Cess Act in 1977 to augment the resources of the state Pollution Control Boards. The Punjab Pollution Control Board is assessing and collecting Water Cess from the Industries and local bodies as per the Section 3 of this Act. Section 8 of the said Act provides that the proceeds levied under section 3 shall be credited to the Consolidated Fund of India. The Ministry of Environment & Forests, Govt. of India, New Delhi vide its order No Q-17011/1/88-CPW dated 28.12.1998 has mentioned that up to 80% of the Cess Amount collected by the Pollution Control Boards in the State will be reimbursed to the Boards. Keeping in view the notification issued by the Ministry of Environment & Forests, Govt. of India, New Delhi, this Board is maintaining accounts of the water cess collected on behalf of Govt. of India and remittance of water cess to Govt. of India in to compliance.
Maintenance of accounts of share of water cess reimbursement received from the Govt. of India and income of the Board.
As per order No Q-17011/1/88-CPW dated 28.12.1998 issued by the Ministry of Environment & Forests, Govt. of India, New Delhi upto eighty per cent of the cess amount collected by the Pollution control boards in the states and Pollution Control committee in the union territories will be reimbursed to the Board/Committees in accordance with Section 8 of the water (Prevention & Control of Pollution) Cess Act , 1977 for meeting their approved expenditure requirements of the cess amount collected, upto twenty percent will remain with the Central Govt. for undertaking specific projects in any part of the country through the Central Pollution Control Board subject to approval by the Central Govt.
Assessment of water cess.
(1) The officer of authority to whom or which the return has been furnished under section 5 shall, after making or causing to be made such inquiry as he or it thinks fit and after satisfying himself or itself that the particulars stated in the return are correct, by order, assess the amount of cess payable by the concerned person carrying or any specified industry or local authority, as the case may be.
(1A) If the return has not been furnished to the officer or authority under sub-section (2) of section 5, he or it shall, after making or causing to be made such inquiry as he or it thinks fit, by order, assess the amount of cess payable by the concerned person carrying on any specified industry of local authority, as the case may be.]
(2) An order of assessment made under sub-section (1) or sub-section (1A) shall specify the date within which the cess shall be paid to the State Govt.
(3) A copy each of the order of assessment made under sub-section (1) or sub-section (1A) shall be sent to the person or, as the case may be, to the local authority concerned and to the State Govt.
(4) The State Govt. shall, through such of its officers or authorities as may be specified by it in this behalf by notification in the Official Gazette, collect the cess from the person or local authority liable to pay the same and pay the amount so collected to the Central Govt. in such manner and within such time as may be prescribed.
Preparation of salary and other bills of the staff and payment thereof.
Salary of the employees of the Board is prepared according to the rules and norms fixed by the Punjab Govt. based on the recommendations of the 5th pay commission. The Board follows the notifications issued by the Punjab Govt. relating to the civil services rules. The salary & other bills of the employees of Head Office, Patiala and Regional/Zonal Offices of the Board are prepared at the Head Office and their disbursement is also made from the Head Office, Patiala. The amount of Rs. 1968.87 lac has been disbursed to staff of the Board for Salary, TA, Training etc. from 1.04.2014 to 30.04. 2014
Payment of all kinds for material supply and construction and maintenance of the office and laboratory building etc.
The Payments of all kinds for material supply at the Head Office, Patiala and construction and maintenance of the office and laboratory building are made by the Head Office, Patiala according to the rules and procedures laid down in the Punjab financial rules of the Punjab Govt. Each payment is supported by the proper sanction of the competent authority, appropriate budget provision and Office Order for payment issued by the administrative section of the Board.
Preparation of the Budget of the Board.
According to section 17 of the water (Prevention & Control of Pollution) rules, 1975, Punjab Pollution Control Board is prepared its annual budget estimates of the year next ensuing showing the estimates receipts and expenditure in Forms I, II, III and IV which is accompanied by the revised budget estimates of the current year. According to section 18 of the water (Prevention & Control of Pollution) rules, 1975, the budget estimates as compiled in accordance with rule 17 is placed by the Member Secretary of the Board by the 5th October each year for approval. After approval of the budget estimates by the Board, four copies of the final proposals are submitted to Punjab Govt. by the 15th October each year.