Section 14 in Maharashtra Fire Prevention and Life Safety Measures Act, 2006
14. Assessment and collection of fees.
(1)Any person who, after the commencement of this Act, intends to construct a building for which permission of the Authority is required, whether he has applied for such permission or not, or who has commenced construction of a building, shall apply to the Authority within such time and in such manner as may be prescribed, for the assessment of fees payable in respect thereof.(2)The Authority shall on such application being made or if no such application is made, by a person constructing a building, then after serving a notice in writing on the person liable to such payment and after calling for a report in this behalf from the concerned officer of the Authority and after taking into consideration the report aforesaid, determine whether or not and, if so, what fee is leviable in respect of that construction, and after giving the person concerned an opportunity to be heard, shall then assess the amount of fee payable by such person and give to such person a notice in writing of such assessment:Provided that,-(a)where permission has not been granted for constructing a building, the Authority may postpone the assessment of the fee;(b)where the application relates to the construction of a building, the Authority may refuse to assess the. amount of fee payable by such person concerned unless it is satisfied that the applicant has an interest in the land or building sufficient to enable him to carry out the construction or that the applicant is able to acquire such interest and that the applicant shall carry out the construction within such period as the Authority may determine.(3)(a)In case of every building the construction of which has been completed immediately before the date of coming into force of this Act, no fees shall be levied under this Chapter.(b)In the case of every building the construction of which has been completed on or after the date of coming into force of this Act, such fee, unless it has already been paid in accordance with the provisions of any law or building bye-laws or regulations in force immediately before the date appointed under sub-section (1) of section 11 shall be payable, by the owner and if the owner is not traceable by the occu pier.(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.(5)The amount of fee as shown in the notice of assessment shall be paid within thirty days of the date of receipt thereof, by such person as aforesaid and where the amount has not been so paid or has been partly paid, an interest at the rate of eighteen per cent. per annum upon any amount outstanding shall be payable from the date immediately following the date on which the period of thirty days as aforesaid expires till the date of payment of such amount.(6)The Authority shall in regard to the area lying within its jurisdiction collect all fees due under this Act in respect of construction of any building in that area.Explanation.- For the removal of doubt, it is clarified that where the area of jurisdiction of any two or more Authorities overlaps, the Authority which is empowered by or under the provisions of the law under which it functions to grant permission for construction of a building shall be the Authority for the purposes of this section.(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.(8)Notwithstanding anything contained in clause (11) of section 2 or subsection (7) of this section, where a promoter as defined in clause (c) of section 2 of the Maharashtra Ownership Flats (Regulation of the promotion of construction, sale, management and transfer) Act, 1963 (hereinafter, in this sub-section, referred to as "the said Act of 1963") has constructed or intends to construct any building consisting of flats or apartments the liability to pay the fee (including annual fee) in respect of any such building and interest, if any, shall be that of such promoter; and any amount of such fee and interest remaining outstanding shall, without prejudice to any other mode of recovery thereof available against such promoter, be the first charge on any other property which he owns or in which he has a right, title or interest (in which case such charge shall be limited to the extent of his right, title or interest), subject to the prior payment of land revenue, if any, due to Government thereon:Provided that, the liability of the Promoter to pay such fee and interest, if any, shall extend to and be limited to the date of execution of the conveyance by the promoter under section 11 of the said Act of 1963.
