Title: Law for Environmental Protection
1Law for Environmental Protection
- International concern for environmental
protection - International concern for Sustainable Development
- UN conference on Human Environment and
Development-Stockholm-1972 - Result-Stockholm Declaration on the Human
Environment
2Law for Environmental Protection (Cont)
- Report of the world commission on Environment and
Development-1987-Brundtland Commission - Sustainable Development Concept
- Cocoyoc Declaration on Environment and
Development-1970
3Law for Environmental Protection (Cont)
- Definition
- Sustainable development is the development that
meets the needs of the present without
compromising the ability of the future
generations to meet their own needs
4Law for Environmental Protection (Cont)
- The Earth Summit-
- The United Nations conference on Environment and
Development (UNCED) popularly known as Earth
Summit-1992 at Rio de Janeiro- - 150 Governments participated
- Earth summit was inspired by Brundtland report
1987
5Law for Environmental Protection (Cont)
- The Result of Summit-Agenda 21
- Agenda 21-a comprehensive Blue print for Global
actions for Sustainable Development - Agenda 21-a voluntary action plan
- Agenda 21-Divided into 4 sections
6Law for Environmental Protection (Cont)
- Section I-Social and Economic
- Section II-Conservation and Management of
Resources for Development - Section III-Straightening the Role of Major
Groups - Section IV-Means of implementation
7Law for Environmental Protection (Cont)
- Role of India
- Constitution-Indian constitution is perhaps one
of the rare constitutions of the world which
contains specific provisions relating to
Environmental protection - India is a signatory to many Environmental
treaties
8Law for Environmental Protection (Cont)
- Indian constitution Article 51 (c ) provides that
India shall respect International treaties - Devolves duty on the citizen also to preserve the
nature - Article 48-A puts duty on the state regarding the
protection of Environment
9Law for Environmental Protection (Cont)
- All signatories to translate the Summit decisions
into action-implementation - India under obligation to implement Environmental
protection - Article 253 of the constitution provides for
power of parliament to make law for implementing
any treaty
10Law for Environmental Protection (Cont)
- Under this provisions, parliament enacted many
laws for protection of Environment, prevention of
pollution - International law, unless otherwise contrary can
be construed as binding.
11Law for Environmental Protection (cont)
- Important legislations
- The Water (prevention and control of pollution)
Act, 1974 - The Air (prevention and control of pollution)
Act, 1981 - The Environment (Protection) Act,1986
- The National Environment Appellate Authority
Act,1997 - The National Environment Tribunal Act, 1995
12Law for Environmental Protection (cont)
- The Water (prevention and control of pollution)
Act, 1974 - Water is the State subject
- Parliament can not legislate on water subject
- States have to agree for parliament legislation
- Majority States resolved for parliament
legislating - Parliament therefore, passed the water Act
13Law for Environmental Protection (cont)
- Salient features of the Act (Water Act)-
objectives - To prevent and control water pollution
- To maintain wholesomeness of water
- To establish control on State Boards for
prevention and control of pollution - To empower the Boards for prevention/control of
pollution - To provide penalties for contravention of the
provisions of the Act - To establish control on state water testing
laboratories.
14Law for Environmental Protection (cont)
- Central/State pollution control Boards
- Both the Boards have the objective of pollution
control - Main functions of the Central pollution control
Board - a) Advise the Central Govt. for control of
pollution of water - b) Co-ordinate the activities of the State Boards
15Law for Environmental Protection (cont)
- c) Provide technical assistance and guidance to
State Boards - d) Plan and organise training
- e) Media program organising
- f) To perform functions of the State Board in
case of default - g) Collect and public technical date
- h) Lay down standards for stream/well
- i) Plan and organize pollution control programs
- j) Establish laboratories for testing
16Law for Environmental Protection (cont)
- Functions of State Boards
- Plan and control/abate pollution of water
- Advise State Govt. on matters of water pollution
- To collect and spread information
- To investigate and conduct research in matters of
pollution - To work in tune with CPCB
17Law for Environmental Protection (cont)
- To inspect sewerage or trade effluents
- To lay down standards of sewerage/trade effluents
etc.
18Law for Environmental Protection (cont)
- To create methods of effluent disposal/sewerage
disposal - in land
- in water
- in stream etc.
- To prevent discharge of waste into water
- To advise Govt. with respect to location of
polluting industries
19Law for Environmental Protection (cont)
- To establish laboratories
- To Co-ordinate with CPCB
20Prevention and Control of Water Pollution
- Under this act, State Government has power to
restrict the application of the Act to certain
areas - It has also power to obtain information
- PCBs have power to take samples of effluents.
- Report of analysis
21Cont
- PCBs have power to enter any factory and inspect
- It can prohibit use of stream or well for
disposal of polluting matter - It can regulate new outlets and new discharges
22Cont
- PCBs to undertake emergency measures in case of
pollution of stream or well - PCBs can also approach for restraining
apprehended pollution of water in streams or
wells - It can give directions
23Cont
- Water Act Chapter VII
- Under this chapter penalties can be levied for
certain acts - - Destruction of notices of PCBs
- - Obstructing PCB persons from doing their duty
- - damaging property of PCBs
- - non furnishing of information
24Cont
- - Failure to intimate accident
- - for willful omission of information
- - or making false statement etc.
- - punishment including imprisonment with penalty
Rs.10,000 - 3 months
25Cont
- Under this act Central water laboratory, State
water Laboratories are set up - Analysts appointed for analyzing the samples
- Reports are published by analysts
- PCBs to take the help from local bodies also
26Cont
- Section 63 of Water Act gives power to make rules
to Central Government - Section 64 to State Government
- States shall make rules on matters which are not
dealt with by the Central Rules
27The Air(Prevention and Control of Pollution) Act,
1981
- Under this act the CPB plays a major role in
control/abatement of pollution - It has to advise Central Government for
improvement of Air quality - It has to prevent air pollution
- Co-ordinate the activity of state pollution
control boards
28The Air(Prevention and Control of Pollution) Act,
1981(Cont..)
- Chapter VI of the air act relates to prevention
and control of air pollution - The state governments in consultation with the
Board declare air pollution control areas - Alter air pollution control areas
- Declare new air pollution control areas
29The Air(Prevention and Control of Pollution) Act,
1981(Cont..)
- The act provides for control of emission from
auto mobiles - It also restricts certain industries on the basis
of air pollution - It declares the level of air pollutants as per
standards - It applies to the courts to restrain persons
from polluting - Just like water act it gives power to PCBs to
enter and inspect the factory.
30Cont
- The wildlife(Protection) Act, 1972
- The National environment tribunal Act, 1995
- The Environmental Protection Act, 1986
- The Bio-Diversity Act, 2002
- Are the other related environmental legislations.
31Law for Environmental Protection (cont)
- Audit issues
- CPCB/SPCBs are major key players in control of
pollution - Working to CPCB/SPCBs is the focal point for
audit - Regularity audit and performance Audit
- They act on behalf of Govt.
- Regularity Audit-Compliance Audit
32Law for Environmental Protection (cont)
- Areas of compliance Audit
- SAI to audit compliance of international
requirements for pollution control - SAI to have the concept of Sustainable
Development - SAI to understand the policy
- SAI not to comment on the policy as it will be
construed as criticism.
33Law for Environmental Protection (cont)
- SAI to ensure in audit implementation of
Environmental program in tune with the
established policy - SAI to verify whether national targets for
pollution control of water has been set - If so, whether the targets are as per the
International accord
34Law for Environmental Protection (cont)
- Whether there is any backlog in achieving the
targets - Whether the target itself is realistic
- Whether sufficient reasons have been adduced for
non achievement of targets - Whether there is close monitoring of the targets
and action for non achieving taken at appropriate
levels
35Law for Environmental Protection (cont)
- SAI to audit the budget for environmental
programs - SAI to comment on the adequacy with reference to
the target set - SAI to consider the Sustainable Development
concept
36Law for Environmental Protection (cont)
- SAI to comment on the excess spending-absence of
budgetary Control - SAI to comment on the savings (lack of
implementation) - Saving in environmental areas will project a bad
picture as saving means less environmental
degradation to that extent
37Law for Environmental Protection (cont)
- Working of the CPCB/SPCBs to be audited on
Performance Audit basis - Concepts of 3 E Es-Economy,efficiency and
effectiveness,plus 2 EEs, that is ethics and
equity - Working of the Board-includes all objectives and
the results of performance - To see, how far the targets set by Central Govt.
(CPCB) have been achieved - Shortfall to be commented
38Law for Environmental Protection (cont)
- Working is whether cost effective or not
- Whether extra expenditure/nugatory expenditure
etc. have been incurred. - Whether there is responsibility
centre/accountability in the Board - Whether it is compiling reliable data and
reporting
39Law for Environmental Protection (cont)
- Whether the CPCB has undertaken any major project
- If so, the project to be subjected to Performance
Audit - Whether the CPCB is compiling data on which
further planning is to be done - If so, whether the data is reliable and complete
40Law for Environmental Protection (cont)
- Audit at Ministry level
- A Macro level analysis-
- Whether the Ministry has compiled reliable and
complete data regarding pollution problems. - Whether the data regarding quality of water in
each area is available - Whether the details of pollution level of various
rivers/lakes/streams are available
41Law for Environmental Protection (cont)
- Whether CPCB is networking with other SPCBs for
pollution control activities. - Whether the wholesomeness of water is regularly
tested and data made available to the concerned - Whether the concerned has taken any action for
improving the quality of water - Water quality is essential as it affects the
health of the people.
42Law for Environmental Protection (cont)
- SAI to check the budget for unit wise allocation
of funds for environmental activities - SAI to check whether monitoring system exists
within the Ministry to review progressive
expenditure - SAI to check whether grants given to various NGOs
are utilized properly. - SAI to verify the mechanism of Ministrys
monitoring of utilisation of grants by the
departments as well as the NGOs - SAI to verify whether Ministry has data regarding
submission of audited statement of Accounts for
grant utilization by NGOs
43Law for Environmental Protection (cont)
- SAI to verify the implementation of environmental
policy at the Ministry level - SAI to see whether a reliable and documented MIS
exists in the Ministry to measure achievement
against international targets - SAI to ensure that the Government reports to its
parliament regarding implementation of
International treaties/accords - SAI to monitor the directives of the parliament
to Ministry regarding compliance of Environmental
laws.
44Law for Environmental Protection (cont)
- Regional/state level implementation
- States have to comply with the directives of the
Central Ministry (CPCB) through the state CPCBs - Targets and achievement of environmental issues
desired by Ministry to be reviewed/commented - SAI to ensure that targets set are realistic
- SAI to verify the performance indicators
- SAI to ensure that the performance indicators are
measurable and realistic
45Law for Environmental Protection (cont)
- State/Regional level implementation is through
the state PCBs - MIS available at the SPCBs are checked for
reality/integrity and correctness - Implementation especially with reference to
international accords are to checked thoroughly
and reported - Shortfall in targets to be commented
- Cost benefit analysis in terms of environmental
issues is to be checked and reported.
46Law for Environmental Protection (cont)
- Program level Audit
- Financial Audit
- Grant accounts are kept on cash accounting basis
- This method will reveal only 1 year position
- Accrual system gives a wider perspective of
environmental issues - It will give a totality of the issue-liability or
asset - In case of non compliance of certain treaty
provisions liability arises - In accrual system such liability will be shown in
totality
47Law for Environmental Protection (cont)
- In units of commercial nature
- Certification of Financial Statements will focus
on environmental assets/liability - In case of creation of environmental assets such
as ETPs, Gas chambers etc. the methods of
depreciation to be checked - Assets of environmental nature shall have
speedier wear/tear - Certification to take care of additional
depreciation and high maintenance cost.
48Law for Environmental Protection (cont)
- Penalties on account non compliance of directives
of SPCBs to be checked in accounts of commercial
concerns - All legal matters either beneficial for
detrimental to be accounted for in F S - Legal cases contingent liability to be
reflected/disclosed in accounts.
49Law for Environmental Protection (cont)
- The auditee units wher implementation of
environmental issues is going shall be audited to
see - that all PCB directions are complied with
- that all requisite returns are submitted in time
- that all dues to the PCBs such as water cess are
paid in time
50Law for Environmental Protection (cont)
- all targets set by PCBs have been achieved
- all precautions for control of emission of
noxious gas, pollution of Water, air etc have
been taken and documented.
51Law for Environmental Protection (cont)
- Performance Audit
- Auditee units carrying out environmental
activities are subjected to Performance Audit - Governmental schemes/projects are also audited
for performance appraisal - Units/Schemes are assessed for
- achieving of targets
- providing for targeted benefits to the public
52Law for Environmental Protection (cont)
- economic implementation of the schemes avoiding
wasteful, nugatory and extra expenditure - efficient running of the unit or implementation
of the scheme/project where by budgets are fully
utilised - effective working/running of the schemes ,
projects
53Law for Environmental Protection (cont)
- Overall legislative compliance of the law
provisions will be seen - at National level
- State/Regional level through PCBs
- program/project level at the local level
- SAI shall ensure that the law provisions are not
only complied with but also reported to
Parliament. In case of failure at the Executive
level SAI shall report to the Parliament through
Audit Reports.