Amendment status not verified — confirm the current text below against the official source.
48. (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 in terms of percentage of such property tax as the State Government may, by notification in the Official Gazette, determine from time to time. (3) No fee shall be levied on any building vested in or under the control or possession of the Government or public Authority owned by the Government.