Chapter IX LEVY OF FIRE SAFETY/USER CHARGES, FEE AND OTHER CHARGES

Levy of fire safety/user charges

1. (1) There may be levied a fire safety/user charges on Lands and Buildings which are situated in any area in which this Act is in force and on which property tax is levied,
2. (2) The fire safety/user charges shall be levied in the form of a surcharge on the property tax at such rate in terms of percentage of such property tax as the Government may, by notification in the Official Gazette, determine from time to time.
3. (3) The State Government may decide any fee on any building vested in or under the control or possession of the Government or public Authority owned by the Government.

Mode of assessment, collection, etc. of fire safety/user charges

1. (1) The authorities empowered to assess, collect and enforce payment of property tax under the law authorizing the local authority of the area to levy such tax shall, on behalf of the State Government and subject to any rules made under this Act, assess, collect and enforce payment of the fire safety/user charges in the same manner as the property tax is assessed, paid and collected; and for this purpose, they may exercise all or any of the powers they have under the law aforesaid and the provisions of such law including provisions relating to returns, appeals, reviews, references and penalties shall apply accordingly.
2. (2) Such portion of the total proceeds of the fire safety/user charges as the State Government may determine shall be deducted to meet the cost of collection of the fire safety/user charges.
3. (3) The proceeds of the fire safety/user charges collected under this Act reduced by the cost of collection shall be paid to the State Government in such manner and at such intervals as may be prescribed.

1. (1) Where employees of the Fire and Emergency Service are sent beyond the limits of the State, in order to extinguish a fire in the neighborhood of such limits on the request of any State Government or local body or Fire and Emergency Service authority, such State Government or local body or Fire and Emergency Service Authority shall be liable to pay such fees as may be prescribed by the State Government, from time to time, in this behalf.
2. (2) The fee referred to in sub-section
3. (1) shall be payable within one month of the service of a notice of demand by the Director on the State Government or local body or Fire and Emergency Service authority, as the case may be, and if it is not paid within that period, it shall be recoverable as an arrear of land revenue.

Any amount payable under this Act shall be recovered under the Sikkim Public Demands Recovery Act, 2006 (14 of 2006)