section 47
Levy of fire safety/user charges
Sikkim Fire and Emergency Services Act, 2023General202369 sections10 chapters
Chapter IX LEVY OF FIRE SAFETY/USER CHARGES, FEE AND OTHER CHARGES
Statutory text
Levy of fire safety/user charges
- (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) 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) 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.
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