ASHISH N. TRIVEDI AND R. D. SHUKTA, JJ. ( 1 ) THE only ground raised by the learned counsel for the petitioner is that the State Government under Section 12 of the Water (Prevention and Control of Pollution) Cess Act, 1977 (36 of 1977)has no authority in law to recover the water cess from the petitioner. ( 2 ) SECTION 12 of the Water (Prevention and Control of Pollution) Cess Act. 1977 (36 of 1977) is reproduced hereunder : "12. Any amount due under this Act (Including any interest or penalty payable under Section 10 or Section 11, as the case may be), from any person carrying on any specified industry or from any local authority may be recovered by the Central Government in the same manner as an arrear of land revenue. " ( 3 ) A bare perusal of Section 12 of the Act indicates that the Central Government is empowered to levy and realize the water cess and not the State Government. ( 4 ) SRI Kamlesh Singh, learned counsel for the respondents placed before us a copy of the notification dated 16. 1. 1980 issued by the Government of India, which is reproduced hereunder : "notification new Delhi, the 16th January, 1980 g. S. R 190.-In exercise of the powers conferred by clause (f) of Article 258 of the Constitution, the President, with the consent of the State Governments concerned hereby entrusts to the governments of each of the States of Andhra Pradesh, Bihar, Gujarat, Haryana, Himachal pradesh, Kerala, Madhya Pradesh, Punjab, Rajasthan, Uttar Pradesh and West Bengal, the functions of the Central Government under Sub-section (2) of Section 4, Section 12 and sub-section (3) of Section 14 of the Water (Prevention and Control of Pollution) Cess Act. 1977 (36 of 1977) subject to the conditions that notwithstanding this entrustment, the Central government may itself exercise any of the said functions should deem fit to do so in any case. [no. Q-17013/2/78-EPC] j. N. Kalia, Under Secy. Ministry of Environment and Forests notification new Delhi, the 26th January, 1992 s. O. 78 (E ).--In exercise of the powers conferred by Sub-section (2) of Section 1 of the Water (Prevention and Control of Pollution) Cess (Amendment) Act, 1991 (53 of 1991), the Central government hereby appoints the 26th day of January. 1992 as the date on which the said Act shall come into force. [no. 1992 as the date on which the said Act shall come into force. [no. 1 (14)/91-PL] mukul Sanwal. Jt. Secy. " ( 5 ) IT is evident that the President of India, in exercise of powers conferred upon him in clause (1)of Article 258 of the Constitution, has conferred the powers on the State Government of Uttar pradesh. which is not the subject-matter of challenge. ( 6 ) IN this view of the matter, the objection of the learned counsel for the petitioner that the State government has no authority in law to recover the water cess is without any basis and is rejected. ( 7 ) HOWEVER, at this stage, Sri Akhllesh Kalra stated that the petitioner Js willing to liquidate entire dues in 4 equal instalments within reasonable period fixed by this Court. ( 8 ) WE accordingly direct the petitioner to liquidate the entire dues demanded by the respondents in 4 equal instalments the first of which shall be paid on or before 10. 9. 2001 and likewise, after every two months. The fourth and last instalment shall represent the balance amount of the dues. ( 9 ) IN the event the petitioner deposits the instalments as indicated above, no coercive steps shall be taken against the petitioner by the respondents. However, in the event of default in depositing any of the instalments, it shall be open for the respondents to recover the amount by coercive measures as permissible in accordance with law. ( 10 ) WITH these observations and directions, the writ petition is disposed of finally. .