Within fourteen days after any notice is given under section twenty-one of this Act, the owner or any other person having any estate or interest in the land or forest may appeal to the Fires Appeal Tribunal, in writing setting out the grounds of the appeal, against the requirements of the notice.

On any such appeal the Tribunal, or any member of the Tribunal appointed by it to hear the appeal, may cancel or vary the notice, or may confirm it, either absolutely or subject to such conditions and modifications as the Tribunal or the member so appointed deems just, and the decision of the Tribunal or of the member so appointed shall be final and conclusive.

Pending the determination of the appeal the notice shall be deemed to be suspended.”

Every Fire Authority of a rural fire district shall periodically cause an estimate to be prepared of its proposed expenditure for the next ensuing period. Any deficiency at the end of any period shall be carried forward into and be regarded as expenditure for the next period. Any surplus shall be allowed for in assessing the requirements of the next period.”

Where a Fire Authority of any rural fire district requires any amount to meet its expenditure for any period of not less than twelve months as provided for in any such estimate, or to meet any special expenditure which is not being met under section thirty-five of this Act,—

Except in the case of a district in which the whole or substantially the whole of the land is occupied for farming purposes, no levy shall be imposed in respect of any land normally tilled or grazed, or any building (including a dwellinghouse) occupied for farming purposes, or any chattels thereon or therein.

In determining the persons on whom the levy is to be imposed and the proportions in which it is to be met by those persons, the Fire Authority shall have regard to the following matters:—

The Fire Authority may from time to time when it considers that any relevant circumstances may have changed, and shall, not later than five years after it last made an award determining proportions under this section, reconsider the proportions fixed previously and make a new award determining proportions.”

In any case where a Fire Authority has incurred any costs of and incidental to fire fighting operations directed towards the control and suppression of a fire in its district—

Except in the case of a district in which the whole or substantially the whole of the land is occupied for farming purposes, no levy shall be imposed under this section in respect of any land normally tilled or grazed, or any building (including a dwellinghouse) occupied for farming purposes, or any chattels thereon or therein.

In determining whether a levy is to be imposed under this section and the amount of any such levy, the Fire Authority shall have regard to the following matters:—

Any award made under section thirty-four or section thirty-five of this Act and imposing a levy shall contain the date upon which the levy is payable.

Notice of every award made under section thirty-four or section thirty-five of this Act shall be given to each person upon whom a levy is imposed by the award or who is liable to meet a levy affected by the award.

In every case where a levy has been imposed upon the Crown under section thirty-four or section thirty-five of this Act, or expenses have been or are to be incurred by the Crown under this Act the amount shall be paid out of moneys appropriated by Parliament for the purpose.

All moneys payable to or by any person or Fire Authority under any of the provisions of this Act and all costs allowed on any appeal under this Act may be recovered as a debt in any Court of competent jurisdiction.”

Any person upon whom a levy is imposed by any award made under section thirty-four or section thirty-five of this Act, or who is liable to meet any levy affected by any award so made, may, at any time within one month after notice of the award has been given to him, appeal, in writing setting out the grounds of the appeal, to the Fires Appeal Tribunal against the award.

On hearing the appeal the Tribunal may cancel or vary the award, or may confirm it, either absolutely or subject to such conditions and modifications as the Tribunal deems just, and the decision of the Tribunal shall be final and conclusive.

Pending the determination of the appeal the award shall be deemed to be suspended.”

The Minister may, at the request of the Fire Services Council or of any Fire Authority or of his own motion, appoint any person or persons (including the Fires Appeal Tribunal) to hold an inquiry into and report upon the circumstances of and the steps taken to deal with any fire in any district, whether it occurred before or after the commencement of this section, and any other matter which the Minister may consider appropriate to the inquiry.

The person or persons or the Tribunal holding any such inquiry shall, for the purposes thereof be deemed to be a Commission of Inquiry under the Commissions of Inquiry Act 1908, and, subject to this section, the provisions of that Act shall apply accordingly.

In any such case the Fire Authority may, pending the holding of the inquiry as to that fire, take and retain possession of any property damaged, or the remains of any property destroyed, by the fire.

At any such inquiry the Fire Authority may be represented by a member thereof, or by a Fire Officer of the Fire Authority, or by any other person authorized by the Fire Authority, who may adduce evidence and examine and cross-examine witnesses.”