Chapter VII LEVY OF FIRE TAX, FEE AND OTHER CHARGES

Levy of Fire tax :

1. (1) The State Government may levy a Fire tax on lands and buildings as per section 129 of the Arunachal Pradesh Municipal Act, 2007 which are situated in any area in which this Act is in force 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 in the form of a surcharge on the property tax at such rate in terms of percentage of such property tax as the Government may by notification in the Official Gazette, determine from time to time as per Section 129 of the Arunachal Pradesh Municipal Act, 2007.
3. (3) No fee shall be levied on any building vested in or under the control or procession of the Government or public authority owned by the Government.

Mode of assessment, collection, etc. of Fire tax :

1. (1) The authorities empowered to assess, collect and enforce payment of property tax under the law authorizing the local authority of the area as per Section 129 of the Arunachal Pradesh Municipal Act, 2007 to levy such tax shall, on behalf of the Government and subject to any rules made under this Act, assess, collect and enforce payment of the fire tax in the same manner as the property tax is assessed, paid and collected; and for this purpose, they may exercise all or any of the powers they have under the law aforesaid and the provisions of such law including provisions relating to returns, appeals , reviews, references and penalties shall apply accordingly.
2. (2) Such portion of the total proceeds of the fire tax as the Government may determine shall be deducted to meet the cost of collection of the fire tax.
3. (3) The proceeds of the fire tax collected under this Act reduced by the cost of collection shall be paid to the Government in such manner and at such intervals as may be prescribed.

Fee on deployment of Fire Service beyond the limits of State :

1. (1) Where members of the Fire and Emergency Services are sent beyond the limits of any area in which this Act is in force, in order to extinguish a fire in the neighborhood of such limits on the request of any State Government or local body or fire service authority shall be liable to pay such fee as may be prescribed by the Government from to time in this behalf.
2. (2) The fee and dues referred to in sub-section
3. (1) shall be payable within one month of the service of a notice of demand by the Director on the State Government or local body or Fire and Emergency Services 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.