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Sections 21–23 of the Water (Prevention and Control of Pollution) Act, 1974: taking samples of effluent, the procedure and the reports of analysis, and the power of entry and inspection

A State Board or its empowered officer may take samples of water from a stream or well, or of sewage or trade effluent passing from any plant, vessel or place. The result is not...

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Last updated: October 2026Verified against: Government sources

Sections 21 to 23 govern how a State Board tests your effluent and how it enters your premises. The sampler must serve a notice, divide the sample into two parts in front of you, seal and sign both, and send one to the Board's laboratory and, on your request, the other to a second laboratory. If the procedure is not followed, the analysis is not admissible in evidence.

This article is current as amended up to the Water (Prevention and Control of Pollution) Amendment Act, 2024 (these sections were not changed by it). Later amendments and notifications should be checked. If you have received a sample report or an inspection notice, our reply to legal notice service can help you reply.

Section 21: taking samples

Section 21(1). A State Board or any officer empowered by it has power to take for analysis "samples of water from any stream or well or samples of any sewage or trade effluent which is passing from any plant or vessel or from or over any place into any such stream or well".

Section 21(2). The result of an analysis of sewage or trade effluent "shall not be admissible in evidence in any legal proceeding unless the provisions of sub-sections (3), (4) and (5) are complied with."

Section 21(3): the normal procedure. When a sample (composite or otherwise as the process warrants) is taken, the person taking it shall:

  1. serve on the person in charge of, or having control over, the plant or vessel, or in occupation of the place (the "occupier"), or his agent, a notice "then and there in such form as may be prescribed" of the intention to have it analysed;
  2. in the presence of the occupier or his agent, divide the sample into two parts;
  3. place each part in a container, marked, sealed and signed by both the sampler and the occupier or his agent;
  4. send one container forthwith to the laboratory established or recognised by the Central Board under section 16 (if the sample is from a Union territory) or by the State Board under section 17 (in any other case); and
  5. on the request of the occupier or his agent, send the second container to the laboratory established or specified under section 51 (Union territory) or section 52 (any other case).

Section 21(4): the occupier is wilfully absent. The sample is sealed and signed by the sampler, and sent forthwith for analysis to the laboratory mentioned in clause (e) of sub-section (3), that is, the second-stage laboratory under section 51 or 52. The sampler must inform the Government analyst in writing of the wilful absence. The cost of analysis is payable by the occupier or his agent, and if unpaid is recoverable as an arrear of land revenue or of public demand, but only after he has been given a reasonable opportunity of being heard.

Section 21(5): no request to divide. If the occupier or his agent is present but does not ask for the sample to be divided into two parts, the sample is placed in a marked, sealed and signed container and sent forthwith to the laboratory referred to in clause (d) of sub-section (3).

SituationWhat the sampler doesWhere it goes
Occupier or agent present and asks for divisionDivide into two parts, seal and sign both with the occupierOne part to the Board's laboratory; second part on request to the section 51 or 52 laboratory
Occupier present, no request for divisionSingle sealed and signed containerBoard's laboratory under section 16 or 17
Occupier wilfully absent after noticeSingle container sealed and signed by sampler; inform Government analyst in writingThe section 51 or 52 laboratory; cost payable by occupier after hearing

Section 22: reports of analysis

Section 22(1). The concerned Board analyst appointed under section 53(3) shall analyse the sample sent to the Board's laboratory and submit a report in the prescribed form, in triplicate, to the Central Board or State Board.

Section 22(2). On receipt, one copy of the report shall be sent to the occupier or his agent. Another is preserved for production before the court if proceedings are taken, and the third is kept by the Board. So you are entitled to a copy of the Board's report.

Section 22(3). Where a sample has been sent to the second laboratory under section 21(3)(e) or 21(4), the Government analyst concerned analyses it and submits a report in triplicate, to be dealt with in the same way.

Section 22(4). "If there is any inconsistency or discrepancy between, or variation in the results of, the analysis" by the Board's laboratory and the laboratory under section 51 or 52, "the report of the latter shall prevail."

Section 22(5). Any cost incurred in getting a sample analysed at the occupier's request is payable by the occupier, and in default recoverable from him as arrears of land revenue or of public demand.

Point 22(4) is the reason to ask for the second part. If your own result is different from the Board's, the report of the section 51 or 52 laboratory, not the Board's own, decides. The cost is yours. See sections 51 to 54.

Section 23: entry and inspection

Section 23(1). Any person empowered by a State Board "shall have a right at any time to enter, with such assistance as he considers necessary, any place" for:

  • (a) performing any function of the Board entrusted to him;
  • (b) determining whether and how functions are to be performed, or whether the Act, the rules, or any notice, order, direction or authorisation is being or has been complied with;
  • (c) examining any plant, record, register, document or other material object, or searching any place where he has reason to believe an offence under the Act or rules has been, is being or is about to be committed, and seizing material that may furnish evidence of an offence.

Proviso. The right to enter for inspection of a well "shall be exercised only at reasonable hours" where the well is in premises used for residential purposes and the water is used exclusively for domestic purposes.

Section 23(2). The provisions of the Code of Criminal Procedure, 1973 apply, so far as may be, to any search or seizure under this section as they apply to a search or seizure under a warrant issued under section 94 of the Code (or, for Jammu and Kashmir, the provisions of any corresponding law in force there). The Bharatiya Nagarik Suraksha Sanhita, 2023 has replaced the Code of Criminal Procedure, 1973.

Explanation. "Place" includes vessel.

This section says "at any time", not "at all reasonable times" as in the Environment (Protection) Act, except for the residential well proviso; see sections 10 and 11 of that Act.

What to do when a sampling team arrives

  1. Have an authorised person present, since section 21(3)(b) depends on the presence of the occupier or his agent.
  2. Receive the notice, which must be served "then and there".
  3. Ask for division of the sample if you may want the second laboratory's analysis, and be ready for the cost.
  4. Check the sealing and signatures of both containers, and record who attended.
  5. Do not obstruct. Obstruction falls under section 42; see sections 41 and 42.

An example

At Krishna Tanning Company the plant supervisor is present when the officer divides the sample into two parts and seals and signs both. He asks for the second part to go to the section 52 laboratory. The Board's laboratory reports an exceedance, but the second laboratory reports a lower value, and under section 22(4) its report prevails. The company pays the cost of the second analysis, as section 22(5) requires.

Need help with a sampling dispute?

The sampling record often decides a water pollution case. Our reply to legal notice team can review the notice, the seals, the dispatch and both reports, and help you respond.

Key takeaways

  • A sample result is inadmissible unless section 21(3), (4) and (5) are followed.
  • The normal procedure is notice, division into two parts in the occupier's presence, sealing and signing, and dispatch forthwith.
  • The second part goes to the section 51 or 52 laboratory on the occupier's request, at the occupier's cost, and its report prevails if results differ.
  • The Board must send the occupier a copy of the report.
  • Entry and inspection is a right at any time, with a reasonable-hours proviso for residential wells; search and seizure follow the Code of Criminal Procedure as printed, which the Bharatiya Nagarik Suraksha Sanhita, 2023 has replaced.

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 21

  • 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.

What must a Board officer do when taking an effluent sample?

Serve a notice then and there, divide the sample into two parts in the occupier's presence, place each in a marked, sealed container signed by both, and send one forthwith to the Board's laboratory.

What if the occupier is absent?

If he wilfully absents himself after notice, the sampler seals and signs a single container, informs the Government analyst in writing, and sends it to the second-stage laboratory. The occupier pays the cost after a hearing.

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Sections 21: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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.

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Questions, answered

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

Serve a notice then and there, divide the sample into two parts in the occupier's presence, place each in a marked, sealed container signed by both, and send one forthwith to the Board's laboratory.

If he wilfully absents himself after notice, the sampler seals and signs a single container, informs the Government analyst in writing, and sends it to the second-stage laboratory. The occupier pays the cost after a hearing.

The report of the laboratory established or specified under section 51 or 52, under section 22(4).

Yes. Section 22(2) requires one copy to be sent to the occupier or his agent.

Section 23(1) gives a right to enter "at any time". Only for a well in residential premises used exclusively for domestic purposes is entry limited to reasonable hours.

Section 21(2) says the result is not admissible in evidence in any legal proceeding unless the procedure is complied with.