Section 48(2)(h) in The Assam Fire Service Act, 1985
(h)the manner in which and the intervals at which the proceeds of the fire tax levied under this Act, shall be paid to the State Government; the conditions under which a licence may be granted and the fees to be levied thereof; the authority to which appeals against refusal, withdrawal, suspension of licence shall lie and the manner in which such appeal shall be filed and the fees to be paid thereof;