141A. [ Option to deposit a tax on the annual value of building or land or of both by self assessment. - Notwithstanding anything to the contrary in any other provision of this Act, the owner or occupier primarily liable for payment of tax in respect of a building may himself assess every year his liability regarding the amount of property tax payable by him and in doing so he may himself determine the annual value of the building in accordance with the provisions of Section 140, and deposit the tax so assessed by him in such manner, together with a statement of such self-assessment, in such form as may be prescribed.] [Inserted by U.P. Act No. 8 of 2011.]
