Levy of Fire Service fee il) There may be levied a Fire Service ‘Fea

(1) There may be levied fire Service fee on land and buildings which are situated in any area in which this Act is in force and on which property tax by whatever name called is levied by any Local Authority in that area. (2) The Fire service fee shall be levied in the same manner and at such rate not exceeding 10% of such property tax as the State Government may, by notification in the Official Gazette, deem expedient and shall be collected by the Local Authority in the same manner as the property tax and such tax shall continue to be the State Government's exclusive legal right under this Act to assess, collect and enforce payment of the Fire service Fee in the manner as prescribed and in this connection all assessments, appeals, review, revisions, references shall lie.