The Tax PublishersMiscellaneous Provisions under the Act1. Members, officers and servants of Board to be public servants [Section 50]

Section 50 states that all members, officers and servants of a Board when acting in pursuance of this Act and the rules made thereunder shall be deemed to be public servants within the meaning of section 21 of Indian Penal Code.

2. Central Water Laboratory [Section 51]

The Central Government may, by notification in the Official Gazette establish a Central Water Laboratory or specify any laboratory or institute as a Central Water Laboratory, to carry out the functions entrusted to the Central Water Laboratory under this Act. [Section 51(1)]. It may also after consultation with the Central Board, make rules prescribing --

(i) the functions of the Central Water Laboratory;

(ii) the procedure for the submission to the said laboratory of samples of water or of sewage or trade effluent for analysis or tests, the form of the laboratory's report thereunder and the fees payable in respect of such report;

(iii) such other matters as may be necessary or expedient to enable that laboratory to carry out its functions.

3. State Water Laboratory [Section 52]

The State Government may, by notification in the Official Gazette establish a State Water Laboratory or specify any laboratory or institute as a State Water Laboratory, to carry out the functions entrusted to the State Water Laboratory under this Act. [Section 52(1)]. It may also, after consultation with the State Board, make rules prescribing--

(i) the functions of the State Water Laboratory;

(ii) the procedure for the submission to the said laboratory of samples of water or of sewage or trade effluent for analysis or tests, the form of the laboratory's report thereon and the fees payable in respect of such report;

(iii) such other matters as may be necessary or expedient to enable that laboratory to carry out its functions.

4. Analysts [Section 53]

For the purpose of analysis of samples of water or of sewage or trade effluent, analysts are appointed under sub-section (1) and sub-section (2) of section 53. Accordingly, the Central Government and the State Government may, by notification in Official Gazette appoint the persons having the prescribed qualifications to be Government analysts to man the Central Water Laboratory and the State Water Laboratory respectively.

Section 53(3) also empowers the Central Board or, as the case may be, the State Board, with the approval of the Central Government and by notification in the Official Gazette, to appoint the persons having the prescribed qualifications to be Board analysts for analysis of samples sent to any laboratory established or recognised under section 16 or section 17.

5. Reports of analysts [Section 54]

Any document purporting to be a report signed by a government analyst or, a Board analyst may be used as evidence of the facts stated therein in any proceeding under this Act. [Section 54]

6. Local authorities to assist [Section 55]

All local authorities shall render required help and assistance and furnish the information to the Board for the discharge of its functions, and shall make available to the Board for inspection and examination necessary records, maps, plans and other documents. [Section 55]

7. Compulsory acquisition of land for the State Board [Section 56]

Any land required by a State Board for the efficient performance of its functions under this Act shall be deemed to be needed for a public purpose and such land shall be acquired for the State Board under the provisions of the Land Acquisition Act, 1894 (1 of 1894) or under any other corresponding law for the time being in force.

8. Returns and reports [Section 57]

The Central Board shall furnish to the Central Government, and a State Board shall furnish to the State Government and to the Central Board such reports, returns, statistics, accounts and other information with respect to its fund or activities as that government, or as the case may be, the Central Board may, from time to time, require.

9. Bar of jurisdiction [Section 58]

Section 58 states that no civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which an appellate authority constituted under this Act is empowered by or under this Act to determine, and no injunction shall be granted by any court or other authority in respect of any action taken or to be taken in pursuance of any power conferred by or under this Act.

10. Protection of action taken in good faith [Section 59]

As per section 59, no suit or other legal proceedings shall lie against the government or any officer of government or any member or officer of a Board in respect of anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.

11. Overriding effect [Section 60]

The provisions of this Act shall have overriding effects in case, there is any conflict between the provisions of this Act and provisions of any other Act.

12. Power of Central Government to supersede the Central Board and Joint Boards [Section 61]

The Central Government may, by notification in the Official Gazette, supersede the Central Board or any Joint Board in case of any persistent default made in the performance of the functions imposed on it or where it is necessary in the public interest to do so. [Section 61(1)] Upon the publication of a notification under sub-section (1) superseding the Central Board or any Joint Board,--

(i) all the members shall, as from the date of supersession vacate their offices as such;

(ii) all the powers, functions and duties which may, by or under this Act, be exercised, performed or discharged by the Central Board or such Joint Board shall, until the Central Board or the Joint Board, as the case may be, is reconstituted under sub-section (3) be exercised, performed or discharged by such person or persons as the Central Government may direct;

(iii) all property owned or controlled by the Central Board or such Joint Board shall, until the Central Board or the Joint Board, as the case may be, is reconstituted under sub-section (3) vest in the Central Government. [Section 61(2)]

On the expiration of the period of supersession, the Central Government may--

(i) extend the period of supersession for such further term, not exceeding six months, as it may consider necessary; or

(ii) reconstitute the Central Board or the Joint Board, by fresh nomination or appointment, as the case may be, and in such case any person who vacated his office shall not be deemed disqualified for nomination or appointment.

However, the Central Government may at any time before the expiration of the period of supersession, whether originally specified or as extended under this sub-section, take action under clause (b) of this sub-section 11. [Section 61(3)]

13. Power of State Government to supersede State Board [Section 62]

The State Government may by notification in the Official Gazette, supersede the State Board in case of any persistent default made in the performance of the functions imposed on it or where it is necessary in public interest to do so. [Section 62(1)] Upon the publication of a notification of supersession, the same provisions as contained in sub-section (2) and (3) of section 61 shall apply in relation to the supersession of the State Board.

14. Power of Central Government to make rules [Section 63]

Section 63(1) empowers the Central Government to make rules in respect of various matters as specified in sub-section (2) namely, terms and conditions of services of members, time and place of meeting for the Central Board or any committee constituted under the Act, terms and conditions of service of the chairman and the member secretary of the Central Board and their powers and duties, etc. Every rule made shall be laid before each House of Parliament for a total period of thirty days and if, both the Houses agree in making any modification in the rule or agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be.

15. Power of State Government to make rules [Section 64]

Section 64 empowers the State Government to make the rules for carryout the purposes of this Act, in respect of matters not falling within the purview of section 63. Those rules are contained in section 64(2). Further, after the constitution of the State Board, no rule referred to in section 64(2) shall be made, varied or amended without consulting that Board.

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