Which act provided provisions for enforcing levy and collection of a tax on water consumed by industries ?

[A] Water (prevention and control of pollution) Act 1974

[B] Water (prevention and control of pollution) Cess Act 1977

[C] Environment (protection) Act 1986

[D] Public Liability Insurance Act 1991

Answer & Explanation
Answer: Water (prevention and control of pollution) Cess Act 1977

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