Explain the objectives behind the establishment of the Water (Prevention and Control of Pollution) Cess Act, 1977.

With a view to augment the resources of the Central Board and the State Boards for the prevention and control of water pollution, the Water (Prevention and Control of Pollution) Cess Act, 1977 has been brought on the statute book. This Act authorises the levy and collection of a cess on water consumed by person carrying on certain industries and by local authorities. The object of the Cess Act is to ensure that the State or Central Boards are able to raise sufficient finance other than the funds that are being contributed by the Central Government and States and also by way of gifts and donations, in the effective discharge of functions contemplated under the Pollution Control Laws.