Chapter VIII LEVY OF FIRE TAX AND OTHER CHARGES

1. (1) There shall be levied a fire tax on lands and buildings 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 over and above the property tax at such rates as may be prescribed.
3. (3) No tax shall be levied on any building vested in or under the control or possession of the Government or public authority owned by the Government.

1. (1) The authority empowered to assess, collect and enforce payment of property tax under the law authorising the local authority of the area to levy such tax shall, on behalf of the Government and subject to any rules made under this Regulation, assess, collect and enforce payment of the fire tax in the same manner as the property tax is assessed, enforced or collected.
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 charges.

1. (1) Where employees of the fire and emergency service are deployed beyond the limits of any area under this Regulation, to extinguish a fire in the neighbourhood of such limits, then the State Government or local body or fire and emergency service authority on whose request they were sent, shall be liable to pay such fee as may be prescribed.
2. (2) The fee referred to in sub-section (1) shall be payable within a period of one month from the date of service of notice of demand by the Director, Chief Fire Officer or Fire Officer, and in case of non-payment within the said period, it shall be recoverable as an arrear of land revenue.
3. (3) No fee shall be levied for extinguishing the fire and carrying out rescue operations within the Union territory.
4. (4) Where employees of the fire and emergency service are deployed for the purposes other than firefighting within the Union territory on the direction of the Director or Fire Officer for rendering special services such as attending duties of fire protection at large assemblies or gathering along with firefighting equipment for stand-by duty, subject to safe use of equipment, if it can be spared or for imparting fire safety training on the written request of any person, shall be liable to pay such fee, in advance, as may be prescribed.

Any amount payable under this Regulation in any form shall be recovered as arrears of land revenue.