Section 34

The Andaman and Nicobar Islands Fire and Emergency Service Regulation, 2026Regulations · 2026

(1) There shall be levied a fire tax on lands and buildings which are situated in any area in which this Regulation is applicable and on which property tax, by whatever name called, is levied by any local authority in that area.

(2) The fire tax shall be levied over and above the property tax at such rates as may be specified.

Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 1313

Where this provision sits

Act	The Andaman and Nicobar Islands Fire and Emergency Service Regulation, 2026
Section	34
Status	In force as published by the source

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