Section 14(7) in Maharashtra Fire Prevention and Life Safety Measures Act, 2006
(7)(a)The fee, together with interest, if any, payable in respect of any building shall, subject to the provisions of sub-section (8), be the first charge on such building and the land appurtenant thereto, subject to the prior payment of land revenue, if any, due to the Government thereon.(b)The fee payable in respect of any building by any person shall, together with interest due upto the date of realisation, be recoverable from the owner, or as the case may be, occupier or his successor in interest in such building, 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 shall be only to the extent of the fee payable in respect of the built-up area under his occupation including his share in the area comprising common facilities in such building or part thereof.
