Levy of fire tax. — (1) The Municipality may levy a fire tax on lands and

20. Levy of fire tax. — (1) The Municipality may levy a fire tax on lands and buildings which are situated in any area in which this Act is in force and on which, property tax, by whatever name it is called, is levied by any local authority in that area. (2) The fire tax shall be levied in the form of fire tax on the property tax at the such rate in terms of percentage of such property tax as the Municipality may, by notification in the Official Gazette, determine from time to time.