(1)The Board may in any case under section 220 direct that any proprietor whose estate has been found to have been under assessed shall for each year, not exceeding three years in all, in which he has held possession, of his separate estate, be required to pay to the recorded proprietor of any estate which has been over-assessed a sum equal to the annual amount by which the first mentioned estate shall be found to have been under-assessed, and in default of payment the amount shall be recovered as an arrear of revenue and paid to the proprietor to whom it is due.
