Section 207A. Option to deposit selfassessment property tax

1[207-A. Notwithstanding any other provisions of this Act, the owner or occupier primarily liable for payment of tax in respect of a 2[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 2[section 174], and deposit the property tax so assessed by him in such manner, together with a statement of such selfassessment in such form, as may be prescribed.]