section 35
Mode of assessment, collection, etc., of fire tax
The Andaman and Nicobar Islands Fire and Emergency Service Regulation, 2026General202668 sections10 chapters
Chapter VIII LEVY OF FIRE TAX, FEE AND OTHER CHARGES
Statutory text
- (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) 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) 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.
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