section 36
Mode of assessment, collection and 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) 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) 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.
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