(1)The authorities for the time being empowered to assess, collect and enforce payment of property tax under the the law authorising 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 tax 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 provision, of such law including provisions relating to returns, appeals, reviews, revisions, references and penalties shall apply accordingly.
