Levy of fire tax
Section 48 of Uttar Pradesh Fire And Emergency Service Act deals with levy of fire tax. 48. (1) There may be levied a fire tax on Lands and Buildings which are situated in any area in which this Act is in force and on which property tax by whatever name called is levied by any local authority in that area. The Act was enacted on 13 Dec 2022.
48.
(1) There may be levied a fire tax on Lands and Buildings which are situated in any area in which this Act is in force 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 in the form of a surcharge on the property tax at such rate in terms of percentage of such property tax as the State Government may, by notification in the Official Gazette, determine from time to time.
(3) No fee shall be levied on any building vested in or under the control or possession of the Government or public Authority owned by the Government.
Section 48, Uttar Pradesh Fire And Emergency Service Act (Act 16 of 2022).
Questions about Section 48
What does Section 48 of the Uttar Pradesh Fire And Emergency Service Act deal with?
Section 48 of the Uttar Pradesh Fire And Emergency Service Act is headed "Levy of fire tax". 48. (1) There may be levied a fire tax on Lands and Buildings which are situated in any area in which this Act is in force and on which property tax by whatever name called is levied by any local authority in that area.
How do I find court cases under Section 48 of the Uttar Pradesh Fire And Emergency Service Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Uttar Pradesh Fire And Emergency Service Act 48, section 48 Uttar Pradesh Fire And Emergency Service Act, section 48 of the Uttar Pradesh Fire And Emergency Service Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was Section 48 of the Uttar Pradesh Fire And Emergency Service Act enacted?
Section 48 of the Uttar Pradesh Fire And Emergency Service Act, cited as Uttar Pradesh Fire And Emergency Service Act 48, was enacted on 13 Dec 2022 as Act 16 of 2022. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions1075 words
- 64. Power to make rules501 words
- 29. Power of Inspection450 words
- 26. Owner or Occupiers liability to provide Fire Prevention and Life Safety Measures435 words
- 17. Powers of Employees of the Fire and Emergency Service on occasion of fire and/or rescue434 words
- 25. Removal of encroachments or objects or goods likely to cause a risk of fire or any obstruction to fire fighting404 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 24 Oct 2026. This page is not a substitute for legal advice.