law: Water (Prevention & Control of Pollution) Cess Act, 1977
  7. Rebate
  Where any person or local authority, liable to
  
  pay the cess under this Act, installs any plant for the treatment of sewage or
  
  trade effluent, such person or local authority shall from such date as may be
  
  prescribed, be entitled to a rebate of 5[twenty five per cent], of the cess
  
  payable by such person or, as the case may be, local authority:
  1[PROVIDED that a person or local authority
  
  shall not be entitled to any rebate, if he or if-
  (a) consumes water in excess of the maximum
  
  quantity as may be prescribed in this behalf for any specified industry or
  
  local authority; or
  (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 by the Central Government under the Environment (Protection) Act, 1986 (29 of 1986).]