Mode of assessment, collection, etc. of fire tax.— The authorities

21. Mode of assessment, collection, etc. of fire tax.— The authorities empowered to assess, collect and enforce payment of property tax under the law, authorizing authority the area such tax shall, on behalf of the Government and subject to any rules made under this Act, assess, collect and enforce payment of the same manner as the property tax is assessed, paid and collected; and for this purpose, they may exercise of the powers they have under the law aforesaid to and the provisions of such law including a provision relating to returns, appeals, reviews, references, and penalties shall apply accordingly.