Which one of the following legislations does not deal with the protection of environment?

The correct answer is A.

The Water Cess Act, 1977 was primarily a fiscal or taxation measure rather than a direct environmental protection law. Its main purpose was to levy and collect a cess on water consumed by persons carrying on certain industrial activities and by local authorities. This was done to augment the financial resources of the Central and State Boards for the Prevention and Control of Water Pollution. While the funds supported pollution boards, the legislation itself dealt with revenue collection.

In contrast, the Forest Conservation Act, 1980 focuses on protecting forest land. The Public Liability Insurance Act, 1991 provides for immediate relief to persons affected by accidents occurring while handling hazardous substances. The Port Laws Amendment Act, 1997 included provisions related to environmental safety and management within port limits.

It is worth noting that the Water Cess Act was actually repealed following the introduction of the Goods and Services Tax in 2017, as the cess was subsumed under the new tax regime.