law: Water (Prevention & Control of Pollution) Cess Act, 1977
  5. Furnishing of returns
  3[(1)] Every person carrying on any specified
  
  industry and every local authority, liable to pay the cess under section 3,
  
  shall furnish such returns, in such form, at such intervals and containing such
  
  particulars to such officer or authority, as may be prescribed.
  3[(2)] If a person carrying on any specified
  
  industry or a local authority, liable to pay the cess under section 3, fails to
  
  furnish any return under sub-section (1), the officer or the authority shall
  
  give a notice requiring such person or local authority to furnish such return
  
  before such date as may be specified in the notice.]