Century Laminating Company Ltd. Vs Assessing Authority U.P. Pollution Control Board and Anr (Allahabad High Court)
The petitioner, a decorative laminates manufacturer, filed a writ petition seeking quashing of several assessment orders imposing water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977. The petitioner also sought a declaration that its industry was not covered under Schedule I of the Act and therefore exempt from cess, along with the refund of cess already deposited. Additional reliefs sought included classification of its Formaline Plant as a chemical industry for limited cess purposes and correction of assessed water consumption quantities.
The petitioner established its unit in 1982 and used raw materials such as craft paper, base paper, phenol, card phenol, melamine, and formalin to manufacture decorative laminated sheets through a process involving impregnation with resins, layering, high pressure, and heat. The finished product, commonly known as Sunmica, is a composite laminate. In 1995, the authority granted a No Objection Certificate for installation of a Formaline plant in the existing unit. The petitioner asserted that it adhered to environmental norms, installed effluent treatment facilities and water meters, obtained statutory consents, and maintained quality and environmental management systems, including ISO 9002:1994 and ISO 14001:1996 certifications.
