Chapter IV Chapter IV

Levy of Fire Tax, Fee and Other Charges

15.

1. (1) The Government may levy a fire tax on lands, premises and buildings which are situated in any area of the State 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.

16.

1. (1) The authorities empowered to assess, collect and enforce payment of property tax under the law authorizing the local authority of the area 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 aforesaid laws 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.

17. Where members of the services along with equipment and appliances are sent beyond the territorial limits of any area of state, in order to extinguish a fire or attend any emergency services in the neighbourhood of such limits on the request of any State Government or local body, the concerned State Government or local body or any regulating body shall provide necessary logistic support as well as security and shall have to bear all operational costs etc. as may be prescribed and make payment of the same within fifteen working days of the raising of bill by the Director, Assam Fire and Emergency Services.

18.

1. (1) The Director or any Fire Officer authorized by him on his behalf may require the owner of premises or organizer of the event or both to provide standby duty in respect of fire safety purposes for a specified period during the private functions, melas, fairs or other similar events for assembly of people.
2. (2) The owner of premises or organizer of the functions, melas, fairs or other similar events for assembly of people shall pay in advance to the Assam Fire and Emergency Services the standby duty charges as may be prescribed; Provided that the owner or organizer of the functions etc. shall have to undertake fire prevention and life safety measures as specified in the Code of Practice, Bureau of Indian Standard
   • (BIS) 8758:2013 as amended from time to time.

19. The Director may, with the previous sanction of the Government, enter into arrangements with any person or organization who employs and maintains personnel or equipment or both, for firefighting purposes, to secure, on such terms as to payment or otherwise as may be provided by or under the arrangements, with that person or organization for assistance for the purpose of dealing with fire or rescue or disaster or any emergency service occurring in any area in which this Act is in force.