Chapter VIII LEVY OF FIRE TAX, FEE AND OTHER CHARGES

1. (1) There shall be levied a fire tax on lands and buildings which are situated in any area in which this Regulation is applicable and on which property tax, by whatever name called, is levied by any local authority in that area.
2. (2) The fire tax shall be levied over and above the property tax at such rates as may be specified.

1. (1) The authority empowered to assess, collect and enforce payment of property tax under the law authorising the local authority of the area to levy such tax shall, on behalf of the Government, assess, collect and enforce payment of the fire tax in the same manner as the property tax is assessed, collected and enforced.
2. (2) The Government may determine and earmark such portion of the total proceeds of fire tax to meet the cost of collection of fire tax.
3. (3) The net amount of fire tax collected under this Regulation reduced by the cost of collection of the fire tax, shall be deposited as mentioned in section 37, in such manner and at such intervals, as may be prescribed.

1. (1) Where employees of the Fire and Emergency Service are sent beyond the limits of any area in which this Regulation is in force, in order to extinguish a fire in the neighbourhood of such limits on the request of any local body or Fire and Emergency Service authority, they shall be paid such fee as may be prescribed.
2. (2) The fee referred to in sub-section (1) shall be payable, within one month of the service of a notice of demand, by the Deputy Director of the local body or the Fire and Emergency Service authority, as the case may be, and if it is not paid within that period, it shall be recoverable as an arrear of land revenue.
3. (3) No fee shall be levied for extinguishing the fire and rescue operations within the Union territory.
4. (4) The Government shall, by notification, specify the fee for deployment of members of the Fire and Emergency Service along with equipment and appliances for stand-by-duty for a specific duration.

The proceeds of fees, fire tax and penalties recovered under this Regulation, shall be credited to the Government account under the head “Fire Protection and Control”.