Mode of assessment, collection, etc. of fire tax

General202256 sections

Statutory text

(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, assess, collect and enforce payment of the fire tax in the same manner, as the property tax is assessed, paid and collected.
(2) Such portion of the total amount of the fire tax as the Government may determine, shall be deducted by the local authority to meet the cost of collection of the fire tax.
(3) The net amount of the fire tax collected under this Act reduced by the cost of collection of fire tax shall be paid to the Government, in such manner and at such intervals, as may be prescribed.

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