This document provides an overview of the Water (Prevention and Control of Pollution) Cess Act, 1977, which levies a cess on water consumed by certain industries and local authorities to increase funding for pollution control boards. It defines key terms and outlines the constitution and powers of the Central Pollution Control Board and State Pollution Control Boards. These include their ability to form committees, associate external members, delegate powers, and constitute joint boards for multiple states/territories. The document also describes the boards' powers and duties related to preventing and controlling water pollution like restricting applications, obtaining information, inspecting sites, and emergency response. It discusses penalties for non-compliance and includes sections on funds, budgets, accounts and