(1)Whenever the [Board] [Substituted for 'Lieutenant Governor' by B. & O. Act 3 of 1916, Section 2 and Schedule, Part II.] passes an order under Section 102 for the re-allotment of the land-revenue on any separate estate, [it] ['it' was substituted for 'he' by B.O., Act 3 of 1916, Section 2 and Schedule Pt. II.] may direct that the proprietors whose estates are found to have been under-assessed, shall for each year during which they have held possession of the separate estates, be require to pay, to the recorded proprietors of the estates which have been over-assessed, a sum equal to the annual amount in which the later are found to have been over-assessed; and in default of payment such sum shall be recoverable as provided in Section 108.
