law: Water (Prevention & Control of Pollution) Cess Act, 1977
  6. Assessment of cess
  (1) The officer or 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 on any specified
  
  industry or local authority, as the case may be.
  4[(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 or local authority, as the case may be.]
  (2) An order of assessment made under
  
  sub-section (1) 1[or sub-section (1A)] shall specify the date within which the
  
  cess shall be paid to the State Government.
  (3) A copy each of the order of assessment
  
  made under sub-section (1) 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
  
  Government.
  (4) The State Government 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
  
  Government in such manner and within such time as may be prescribed.