Amendment status not verified — confirm the current text below against the official source.
Levy of Fire tax: (1) There may be levied a fire tax on lands 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 tax shall be levied in the form of a surcharge on the property tax at such rate as the State Government may, by notification, in the Official Gazette, determine.