Section 11E(4) in The West Bengal Fire Services Act, 1950
(4)The State Government may also levy annually a further special fee referred to in sub-section (1) with a view to defraying the expenses for regular checking and inspection and other incidental expenses so as to require and cause the occupier of a high-risk building to keep the necessary installations in fit condition, and such special fee shall be payable by the occupier, in the case of a building existing on the date immediately before the date appointed under sub-section (1), from the date appointed under sub-section (1), and, in the case of a building the construction of which has been completed on or after the date appointed under sub-section (1), from the date of occupancy of the building as may be certified by the local authority, and in advance annually at the time of submission of the 'Fire Safety Certificate' under sub-section (2) of section 11C :Provided that the liability of the occupier to pay the special fee under this sub-section shall be only to the extent of the special fee payable in respect of the floor area of the building under his occupation including his share of the area comprising common facilities in such building or part thereof.Explanation. - Notwithstanding anything contained elsewhere in this Act, for the purposes of this section and section 11C, "owner" shall include a promoter as defined in the West Bengal Building (Regulation of Promotion of Construction and Transfer by Promoters) Act, 1993, or a co-operative society, or a company or an owner of an apartment as defined in the West Bengal Apartment Ownership Act, 1972.]