Section 14(4) in Maharashtra Fire Prevention and Life Safety Measures Act, 2006
(4)The annual fee leviable under this Act shall be payable by the owner or occupier, in the case of the existing such building, from the date appointed under subsection (1) of section 11, and in the case of such building the construction of which is completed after such date, from the date of occupancy certificate granted in respect of such building by the Authority, and in advance in half yearly instalment or in the same manner in which property taxes are payable under the relevant municipal law, or as the case may be, any other law for the time being in force, within the area of jurisdiction of the Authority:Provided that the liability of the occupier to pay the fee under this sub-section shall be only to the extent of the fee payable in respect of built-up area under his occupation including his share in the area comprising common facilities in such building or part thereof.Explanation.- For the purposes of assessment of fee under this Act the built-up area shall be gross built-up area which includes area of easements, stilts, stair-cases, lifts, lobbies, passages, balconies, cantilever portions and refuge areas as shown in the building plan certified by the Architect and submitted to the Authority along with the application for permission for construction of a building. The built-up area to be calculated for this purpose will have no relation with the floor space index or the built-up area calculated in any other manner.
