JUDGMENT As both the above cases are connected matters, they have been heard tog8ther and are being disposed of by this common order. The petitioners are aggrieved by the order dated 23.5.1987 passed by the chief Judicial Magistrate Patna in Case no. 234 (M) of 1987 by which cognizance has been taken against them under Section 14 (2) of the Water (Prevention & Control of Pollution) Cess Act, 1977 (hereinafter to be referred to as the Act) for violation of the provision of Sections 3 and 5 of the Act. The allegation against the petitioners is that they did not submit the return pay the amount of cess and thus violated the aforesaid provisions. The material on record show that subsequently return has been submitted and cess bas been paid. The learned counsel for the petitioners submitted that the cognizance taken against the petitioners is vitiated for non-compliance of the provision of sub-section (3) of Section 14 the Act. Section 14 of the Act provides for penalty and sub-section (3) of the said section provides that no court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government. The Central Government has delegated its power under Section 14 (3) of the Act to the State Government vide notification dated 16.1.1980. The counsel for the respondents Board submitted that the State Government vide notification dated 16th March. 1979 has vested the power under sub-section (4) of Section 6 and sub-section (A) (B) (C) of Section 9 of the Act to the Member Secretary. Bihar State Pollution Control Board and in exercise of such power the Member Secretary is competent to file a complaint in terms of the provision contained in section 14 (3) of the Act. In my view, the stand taken by the complainant opposite party is not sustainable in law. Power under Section 14 (3) of the Act has to be exercised by the Central Government or its delegatee. The Central Government by notification dated 16th January. 1980 has authorised the State Government to exercise the power under the said sub-sections and as such only the State Government can file a complaint. Power under Section 14 (3) of the Act has to be exercised by the Central Government or its delegatee. The Central Government by notification dated 16th January. 1980 has authorised the State Government to exercise the power under the said sub-sections and as such only the State Government can file a complaint. Even assuming that the State Government can delegate the authority to the Pollution Board but no such power has been given by the State Government by its earlier notification and only the power has been vested to Member Secretary under Sections 6 and 9 of the Act. In my view, the complaint was not filed by the competent authority. Accordingly, the prosecution against the petitioners in both the cases are quashed. In the result, both the applications are allowed.