Section 31(1) in The Gujarat Fire Prevention and Life Safety Measures Act, 2013
(1)The authorities empowered to assess, collect and enforce payment of property tax under the relevant 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 fee in the same manner as the property tax is assessed, paid and collected and for this purpose, and may exercise all or any of the powers conferred on them under the relevant law and the provisions of such law including provisions relating to return, appeals, reviews, reference and penalties shall apply accordingly.
