[Cites 0, Cited by 0]
[Section 18]
[Entire Act]
State of West Bengal - Subsection
Section 18(2) in The West Bengal Fire Services Act, 1950
| Section 18 substituted by W.B. Act 7 of 1996. Previous Section 18 was as under :-'18. Annual fee.- (1) The annual fee in respect of a license under section 14 or sub-section (2) of section 15 shall be payable in advance.(1a) An applicant for renewal of a license under sub-section (3) of section 15 shall make his application before the date of expiry of the license and shall, at the time of making the application, deposit an amount equal to the fee he had last paid for the license and, if so required, shall also deposit, by such date as may be fixed in this behalf by the Collector, any other amount, being the difference between the amount already deposited and the amount of fee assessed for the renewal.(1b) The annual fee shall be payable -(i) in the case of an application made under section 14-from the date of coming into force of this Act or the date of publication of the notification referred to in that section, as the case may be; and(ii) in the case of an application made under sub-section (1) or sub-section (3) of section 15-from the date from which the license or the renewal of the license, as the case may be, has effect.(2) The annual fee shall be calculated at such rate not being less than tenper cent, nor more than twenty-fiveper cent, of the annual value of the building or place used as a warehouse or as a workshop, as may be prescribed and different rates may be prescribed for different classes of warehouses according to the nature and quantity of the article stored, pressed or kept therein and for different classes of workshops according to the nature of the processing carried on or the quantity or nature of the articles processed therein ;Provided that the annual fee for no warehouse or workshop shall be less than ten rupees or more than such amount as may be prescribed, and different amounts may be prescribed in this behalf for different classes of warehouses and for different classes of workshops as aforesaid :Provided further that if the owner or occupier of a warehouse or workshop maintains, within the warehouse or workshop or at a place within such distance therefrom as the Director may consider reasonable for use in the warehouse or workshop in case of necessity, any fire-fighting appliances of such types as may be prescribed, then a rebate, calculated at such rates as may be prescribed in respect of such types of fire-fighting appliances or different combinations thereof, not being less than tenper cent, nor more than thirty-three and one-thirdper cent, on the annual fee determined under this sub-section shall be allowed to such owner or occupier.(3) For purposes of sub-section (2) the annual value of a building or place used as a warehouse or as a workshop shall be deemed -(a) if it is situated within a municipality, to be the annual value at which it is assessed for the payment of municipal taxes :Provided that if such building or place forms part of any premises or holding assessed as a whole for the payment of municipal taxes, the annual value of such building or place shall be such as may be determined in this behalf by the Collector for such building or place separately having regard to the annual value as assessed for the payment of municipal taxes of the premises or holding of which such building or place forms parts and the annual fee referred to in sub-section (2) and the maximum for the annual fee referred to in the first proviso to sub-section (2) shall be calculated separately for such building or place and the annual fee so calculated shall be payable under sub-section (1) separately for such building or place; and(b) if it is situated outside a municipality, to be seven and halfper cent.of the current market value of the building (which expression shall in this section and elsewhere in this Act include any land appurtenant to the building) or place as determined by the Collector, subject to revision by the Commissioner, such revision being final.'. |