(1) There shall be constituted a special fund called the "Fire Protection Fund" to which shall be credited the fees imposed and collected under this Act.
(2) The special fund shall be reflected into the budget estimate of the respective Authority and the Accounts in respect thereof shall be maintained and audited in accordance with the procedure prescribed for the purpose of maintenance of accounts in the relevant law or the rules and orders made thereunder and are applicable to the respective Authority.
(3) The amounts in the fund shall subject to the provisions of this Act and subject to the general or special order of the State Government, be applied for the purpose of maintaining Fire Brigade in general (which shall also include the expenditure on salaries, allowances and other incidental expenses on the Fire Officers and Staff) and for providing sophisticated equipments and appliances, in particular, for the purpose of preventing and extinguishing fire on any land or in any building within or without the limits of the Authority and to no purpose other than the purposes mentioned in this Act.