Power of Government to effect fire fighting property tax

Power of Government to effect fire fighting property tax.

1. (1) Notwithstanding anything contained in any law for the time being in force, the Government may, by notification in the Official Gazette, levy a fire tax on all lands and buildings in the National Capital Territory of Delhi, which are situated in an area benefited by the fire services: Provided that such tax shall not exceed such rate as may be prescribed.
2. (2) The fire tax shall be levied on the annual value of the lands and buildings and shall be collected by such agency and in such manner as may be prescribed.