21. Mode of assessment, collection, etc. of fire tax.
(1)The authorities empowered to assess, collect and enforce payment of property tax under the law, authorizing authority the area such tax shall, on behalf of the Government and subject to any rules made under this Act, assess, collect and enforce payment of the same manner as the property tax is assessed, paid and collected; and for this purpose they may exercise of the powers they have under the law aforesaid to and the provisions of such law including provision relating to returns, appeals, reviews, references and penalties shall apply accordingly.(2)Such portion of the total proceeds of the fire tax as the Government may determine shall be deducted to meet the cost of collection of the fire tax.(3)The proceeds of the Fire tax collected under this Act reduced by the cost of collection shall be paid to the Government in such manner and at such intervals as may be prescribed:
