(1)Whenever the [Board] [Substituted for 'Lieutenant Governor' by B. & O. Act 3 of 1916.] passes an order under Section 102 for the re-allotment of the land-revenue on any separate estate, [it] [Word 'it' substituted for 'he' by B. & O. Act 3 of 1916.] 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 required to pay, to the recorded proprietors of the estates which have been over assessed, a sum equal to the annual amount in which the latter are found to have been over assessed; and in default of payment such sum shall be recoverable as provided in Section 108.
