Next due
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 2 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 6 days 15 OCTPF & ESI · Contributions · Sep 2026in 10 days 20 OCTGSTR-3B · Summary return · Sep 2026in 15 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 25 days 31 OCTITR filing · Audit cases · AY 2026-27in 26 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 55 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 71 days
All due dates

Sections 45E–48 of the Water (Prevention and Control of Pollution) Act, 1974: the offences that remain for operating without consent and not paying a penalty, publication of offenders' names and penalties on Government Departments

Section 45E(1): failing to comply with section 25 or 26 is punishable with imprisonment of not less than one year and six months, up to six years, and fine, with an additional...

Published
Updated
Reading time
9 min
Views
2
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Registrations & Licenses
Published
October 3, 2026
Last updated
Oct 4, 2026
Reading time
9 min
0:00
Last updated: October 2026Verified against: Government sources

Most Water Act contraventions became civil penalties in 2024, but two offences remain: failing to comply with the consent requirement of section 25 or 26, and not paying a penalty within ninety days. Section 45E sets both out, with company and officer liability. Section 46 allows publication of repeat offenders. Section 47 on offences by companies has been omitted because section 45E now carries that liability, and section 48 now fixes a penalty on the Head of a Government Department.

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). Later amendments and notifications should be checked. If you face a prosecution, our legal dispute resolution team can help.

Where these sections apply

The 2024 Act applies in the first instance to Himachal Pradesh, Rajasthan and the Union territories, and to any other State that adopts it by resolution under article 252(1). See section 1. Check whether your State has adopted it. This series does not list States.

Section 45E: the two remaining offences (2024 text)

Section 45E(1): no consent. "Whoever fails to comply with the provisions of section 25 or section 26, in respect of each such failure, shall be punishable with imprisonment for a term which shall not be less than one year and six months but which may extend to six years and with fine, and in case the failure continues, with an additional fine which may extend to fifty thousand rupees for every day during which such failure continues after the conviction for the first such failure."

Section 45E(2): continuing failure. "If the failure referred to in sub-section (1) continues beyond a period of one year after the date of conviction, the offender shall be punishable with imprisonment for a term which shall not be less than two years but which may extend to seven years and with fine."

Section 45E(3): not paying a penalty. "Where any person fails to pay the penalty or the additional penalty, as the case may be, imposed under the provisions of this Act within ninety days of such imposition, he shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to twice the amount of the penalty or additional penalty so imposed or with both."

These are criminal provisions. They are tried on a complaint under section 49; see sections 49 and 50. The provision on tampering with a consent monitoring device is a civil penalty in section 44; see sections 43 to 45.

Companies and officers: section 45E(4) and (5)

  • Sub-section (4). Where an offence under sub-section (1), (2) or (3) has been committed by a company, every person who, at the time, was "directly in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company", is deemed guilty and liable to be proceeded against and punished. The proviso: no liability if he proves the offence was committed without his knowledge or that he exercised all due diligence to prevent it.
  • Sub-section (5). Notwithstanding sub-section (4), where it is proved that the offence was committed with the "consent or connivance" of, or is "attributable to any neglect on the part of", any director, manager, secretary or other officer of the company, he is also deemed guilty and liable to be proceeded against and punished.
  • Explanation. "Company" includes body corporate, firm, trust, society and any other association of individuals; "director" includes a director of the company, a partner of the firm, members of the society or trust or member of any association of individuals.

Section 47, "Offences by companies", has been omitted. Its subject is now covered by these sub-sections of section 45E, which apply to the offences in sub-sections (1) to (3).

In a State that has not adopted the 2024 Act, the earlier wording continues. There is no section 45E. Contravention of section 25 or 26 was punishable under the earlier section 44, and non-payment of a penalty was not an offence of this kind, because the penalty scheme did not exist. The earlier section 47(1) made every person in charge of, and responsible to, the company for the conduct of its business at the time of an offence under the Act, as well as the company, deemed guilty, subject to a proviso that he was not liable if he proved the offence was committed without his knowledge or that he exercised all due diligence. Section 47(2) made a director, manager, secretary or other officer guilty where the offence was committed with his consent or connivance or was attributable to his neglect.

Section 46: publication of names of offenders

"If any person convicted of an offence under this Act commits a like offence afterwards it shall be lawful for the court before which the second or subsequent conviction takes place to cause the offender's name and place of residence, the offence and the penalty imposed to be published at the offender's expense in such newspapers or in such other manner as the court may direct and the expenses of such publication shall be deemed to be part of the cost attending the conviction and shall be recoverable in the same manner as a fine."

This section was not changed. It operates only on a second or later conviction for a like offence, and the court decides the manner of publication.

Section 48: Government Departments (2024 text)

Section 48(1). "Where contravention of any provision of this Act has been committed by any Department of the Central Government or State Government, the Head of the Department shall be liable to pay the penalty equal to one month of his basic salary." Proviso: he is not liable if he proves that the contravention "was committed without his knowledge or instructions or that he exercised all due diligence to prevent such contravention".

Section 48(2). Where the contravention "is attributable to any neglect on the part of, any officer, other than the Head of the Department, such officer shall be liable to pay the penalty equal to one month of his basic salary", with a proviso that he is not liable if he proves he exercised all due diligence to avoid it.

No money figure is printed. The measure is one month of basic salary.

In a State that has not adopted the 2024 Act, the earlier wording continues. Section 48, "Offences by Government Departments", said that where an offence under the Act had been committed by any Department of Government, the Head of the Department was deemed guilty of the offence and liable to be proceeded against and punished accordingly, with a proviso that he was not liable if he proved that the offence was committed without his knowledge or that he exercised all due diligence to prevent it.

Practical points

  1. Consent first. Under the 2024 text, operating or establishing without consent is an offence.
  2. Pay or appeal within ninety days. Non-payment is an offence under section 45E(3).
  3. Directors and officers. Sub-sections (4) and (5) can reach individuals; due diligence records are the defence.

An example

Ramganga Metals Limited, in a State where the 2024 Act applies, begins a new discharge before its consent comes. A complaint is filed under section 49. The director in charge of operations relies on the proviso to section 45E(4), and produces records to show that he did not know and that he exercised due diligence.

Need help with a prosecution?

Offences carry imprisonment, and company officers can be named. Our legal dispute resolution team can help you check the complaint, your consent position and the due diligence record, and plan the defence.

Key takeaways

  • Under the 2024 text, section 45E makes operating without consent and not paying a penalty within ninety days offences, with company and officer liability.
  • Section 47 is omitted; section 45E(4) and (5) carry the company liability.
  • Section 46 allows publication of the names of repeat offenders.
  • Section 48 puts a one-month basic salary penalty on the Head of a Government Department or neglectful officer, with defences.
  • In a State that has not adopted the 2024 Act, the earlier sections 44, 47 and 48 continue.

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 Water Act

  • 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.

Is operating without consent still an offence?

Yes. Where the 2024 Act applies, section 45E(1) punishes failure to comply with section 25 or 26 with imprisonment of one year and six months to six years and fine.

What if I do not pay a penalty?

Section 45E(3) provides imprisonment up to three years, or fine up to twice the penalty, or both, if you do not pay within ninety days of imposition.

Good compliance is boring by design; the drama starts only when something has been skipped.

— TaxClue Compliance Desk

Water Act: 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.

Yes. Where the 2024 Act applies, section 45E(1) punishes failure to comply with section 25 or 26 with imprisonment of one year and six months to six years and fine.

Section 45E(3) provides imprisonment up to three years, or fine up to twice the penalty, or both, if you do not pay within ninety days of imposition.

Yes. Section 45E(4) and (5) deem persons in charge, and directors, managers, secretaries or other officers who consented, connived or neglected, guilty, subject to a due diligence defence.

It was omitted in 2024; section 45E(4) and (5) now deal with offences by companies for the offences in section 45E.

Under section 48, the Head of the Department pays a penalty equal to one month of his basic salary, unless he proves lack of knowledge or instructions, or due diligence.

The earlier sections continue: contravention of section 25 or 26 under the earlier section 44, and the earlier sections 47 and 48 on companies and Departments.