Next due
7 OCTTDS / TCS deposit · Deducted in Sep 2026tomorrow 11 OCTGSTR-1 · Outward supplies · Sep 2026in 5 days 15 OCTPF & ESI · Contributions · Sep 2026in 9 days 20 OCTGSTR-3B · Summary return · Sep 2026in 14 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 24 days 31 OCTITR filing · Audit cases · AY 2026-27in 25 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 54 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 70 days
All due dates

Sections 1 and 2 of the Water (Prevention and Control of Pollution) Act, 1974: the article 252 resolutions, application to States and the definitions of pollution, sewage effluent, trade effluent and stream

The Water Act, 1974 applies in the first instance to twelve named States and the Union territories, and to any other State that adopts it by a resolution under article 252(1) of...

Published
Updated
Reading time
9 min
Views
5
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Registrations & Licenses
Published
October 3, 2026
Last updated
Oct 6, 2026
Reading time
9 min
0:00
Last updated: October 2026Verified against: Government sources

Section 1 of the Water Act explains why Parliament could make this law at all and where it applies: it applies to the States whose Legislatures passed resolutions under article 252 of the Constitution, to the Union territories, and to any other State that adopts it by resolution. Section 2 defines the terms the Act uses, from "Board" and "occupier" to "pollution", "sewage effluent", "trade effluent" and "stream".

This article is current as amended up to the Water (Prevention and Control of Pollution) Amendment Act, 2024 (in force from 15 February 2024 in Himachal Pradesh, Rajasthan and the Union territories, and in other States from the date they adopt it). Sections 1 and 2 were not changed by that Act. Later amendments and notifications should be checked. To see how these terms apply to your plant, our compliance advisory team can help.

Section 1: application and commencement

The preamble records that "Parliament has no power to make laws for the States with respect to any of the matters aforesaid except as provided in articles 249 and 250 of the Constitution", and that resolutions were passed under article 252(1) by the Legislatures of Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jammu and Kashmir, Karnataka, Kerala, Madhya Pradesh, Rajasthan, Tripura and West Bengal, asking Parliament to regulate the matters by law. Section 1(2) says the Act applies in the first instance to the whole of those twelve States and the Union territories, and it "shall apply to such other State which adopts this Act by resolution passed in that behalf under clause (1) of article 252 of the Constitution".

Section 1(3) says it came into force at once in those States and in the Union territories, and in any other State on the date of adoption. A reference in the Act to its commencement "shall, in relation to any State or Union territory, mean the date on which this Act comes into force in such State or Union territory". The date of commencement can therefore differ from State to State.

A footnote in the compiled text records that by notification S.O. 3912(E) dated 30 October 2019 the Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.

The 2024 Amendment Act has its own application

The Water (Prevention and Control of Pollution) Amendment Act, 2024 (Act 5 of 2024, given assent and gazetted on 15 February 2024) is separate from the 1974 Act, and section 1 of that Act sets its own application. It "applies, in the first instance, to the whole of the States of Himachal Pradesh and Rajasthan and the Union territories; and it shall apply to such other State which adopts this Act by resolution passed in that behalf under clause (1) of article 252 of the Constitution read with clause (2) thereof". It came into force at once in Himachal Pradesh, Rajasthan and the Union territories, and in any other State on the date of adoption.

Where the 2024 Act changed a section, the amended wording applies in Himachal Pradesh, Rajasthan, the Union territories and any State that has adopted the 2024 Act, and the earlier wording continues elsewhere. Whether your State has adopted it is a fact to check in the State's notifications and the Gazette; this series does not list States.

Section 2: definitions

The table gives each clause in plain terms. Clause letters are as printed.

ClauseTermMeaning in the Act
(a)BoardThe Central Board or a State Board
(b)Central BoardThe Central Pollution Control Board constituted under section 3
(c)MemberA member of a Board, and includes the chairman
(d)OccupierIn relation to any factory or premises, the person who has control over its affairs and, in relation to any substance, the person in possession of the substance
(dd)OutletIncludes any conduit pipe or channel, open or closed, carrying sewage or trade effluent, or any other holding arrangement which causes or is likely to cause pollution
(e)PollutionContamination of water, alteration of its physical, chemical or biological properties, or discharge of any sewage, trade effluent or any other liquid, gaseous or solid substance into water (directly or indirectly) as may, or is likely to, create a nuisance or render the water harmful or injurious to public health or safety, to domestic, commercial, industrial, agricultural or other legitimate uses, or to the life and health of animals, plants or aquatic organisms
(f)PrescribedPrescribed by rules made under the Act by the Central Government or, as the case may be, the State Government
(g)Sewage effluentEffluent from any sewerage system or sewage disposal works, including sullage from open drains
(gg)SewerAny conduit pipe or channel, open or closed, carrying sewage or trade effluent
(h)State BoardA State Pollution Control Board constituted under section 4
(i)State GovernmentIn relation to a Union territory, the Administrator appointed under article 239 of the Constitution
(j)StreamIncludes river; water course (flowing or for the time being dry); inland water (natural or artificial); sub-terranean waters; and sea or tidal waters to the extent or point the State Government specifies by Gazette notification
(j) (second clause so lettered in the compiled text)Trade effluentIncludes any liquid, gaseous or solid substance discharged from any premises used for carrying on any industry, operation or process, or treatment and disposal system, other than domestic sewage

The compiled text prints the letter (j) twice, once for "stream" and once for "trade effluent". It is shown as printed and not renumbered.

Reading the key definitions

"Pollution" is defined by effect. The test is whether the contamination, alteration or discharge "may, or is likely to" create a nuisance or make water harmful. Actual harm need not be proved if it is likely. The harm can be to health or safety, to uses of water (domestic, commercial, industrial, agricultural or other legitimate uses), or to animals, plants or aquatic organisms.

"Trade effluent" is wide. It covers liquid, gaseous or solid substances from premises used for any industry, operation or process, or treatment and disposal system, other than domestic sewage.

"Outlet" includes holding arrangements, not only pipes and channels.

"Stream" includes sub-terranean waters, and a water course "for the time being dry". Tidal waters count only to the extent notified by the State Government.

"Occupier" has the same two limbs as in the Environment (Protection) Act; see sections 1 and 2 of that Act.

A map of the Act

ChapterSectionsSubjectChanged by the 2024 Act
I1-2PreliminaryNo
II3-12Central and State Boards, members, meetingsYes: section 4(2)(a) and one insertion in section 12
III13-15Joint BoardsNo
IV16-18Powers and functions of BoardsNo
V19-33BPrevention and control of water pollution: consent, samples, appeals, closureYes: section 25 proviso and section 27A
VI34-40Funds, accounts and auditNo
VII41-50Penalties and procedureYes: sections 41 to 45E, 47 (omitted), 48 and 49
VIII51-64Miscellaneous, supersession, rulesYes: sections 63 and 64

Where this series covers each part, see sections 3 and 4 on the Boards, section 24 on the ban on polluting a stream and sections 41 and 42 on penalties. The Air Act has parallel definitions; see sections 1 and 2 of the Air Act.

The Water (Prevention and Control of Pollution) Cess Act, 1977 was repealed by the Taxation Laws (Amendment) Act, 2017.

An example

Tapti Textile Processors Private Limited discharges dye-house liquid through a pipe into a lagoon from which it seeps to a nearby drain. The pipe is an outlet, the lagoon is a "holding arrangement" likely to cause pollution, and the liquid is trade effluent.

Need help with Water Act compliance?

If you are unsure whether a pipe, a lagoon or a drain on your site is an "outlet", or whether your State has adopted the 2024 Amendment Act, a short review can settle it. Our compliance advisory team can map your discharge points and the rules that apply in your State.

Key takeaways

  • The 1974 Act applies to the twelve States named in section 1, the Union territories, and States that adopt it under article 252(1).
  • The 2024 Amendment Act applies first in Himachal Pradesh, Rajasthan and the Union territories, and elsewhere only on adoption; check your State.
  • "Pollution" is defined by its likely effect, not only by actual harm.
  • "Trade effluent" and "outlet" are broad and include treatment systems and holding arrangements.
  • "Stream" includes sub-terranean waters and, where notified, sea or tidal waters.

Read next

Disclaimer: Based on the Environment (Protection) Act, 1986, the Air (Prevention and Control of Pollution) Act, 1981 and the Public Liability Insurance Act, 1991 as amended by the Jan Vishwas (Amendment of Provisions) Act, 2023 (in force for these Acts from 1 April 2024), the Water (Prevention and Control of Pollution) Act, 1974 as amended by its Amendment Act of 2024 (which applies only in the States and Union territories it names and in States that adopt it), and the National Green Tribunal Act, 2010 as amended by the Tribunals Reforms Act, 2021, as consulted on 3 October 2026. Later amendments, rules and notifications should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 1

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Where does the Water Act, 1974 apply?

To the States named in section 1(2), the Union territories, and any other State that adopts it by a resolution under article 252(1) of the Constitution.

Does the 2024 Amendment Act apply everywhere?

No. It applies in the first instance to Himachal Pradesh, Rajasthan and the Union territories, and to any other State that adopts it by resolution. Check whether your State has adopted it.

The portal accepting a form does not mean the form was correct — check before you submit.

— TaxClue Compliance Desk

Sections 1: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,327 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

To the States named in section 1(2), the Union territories, and any other State that adopts it by a resolution under article 252(1) of the Constitution.

No. It applies in the first instance to Himachal Pradesh, Rajasthan and the Union territories, and to any other State that adopts it by resolution. Check whether your State has adopted it.

Yes. "Stream" includes sub-terranean waters.

Any liquid, gaseous or solid substance discharged from premises used for any industry, operation or process, or treatment and disposal system, other than domestic sewage.

It includes any conduit pipe or channel, open or closed, carrying sewage or trade effluent, or any other holding arrangement which causes or is likely to cause pollution.

The Administrator appointed under article 239 of the Constitution.