section 35
Levy of fire tax
The Lakshadweep Fire and Emergency Service Regulation, 2026General202674 sections13 chapters
Chapter VIII LEVY OF FIRE TAX AND OTHER CHARGES
Statutory text
- (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) The fire tax shall be levied over and above the property tax at such rates as may be prescribed.
- (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.
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