In order to prevent collusion or error in the distribution of the public Revenue assessed upon an estate which may ordered to be divided into two or more distinct estates, if it shall be proved to the satisfaction of the Government, within twelve years from and after the date of confirmation of the partition, that the public Revenue was fraudulently or erroneously apportioned at the time of the partition, the Government shall have power to order a new allotment of the public Revenue upon the several estates into which such estate may have been divided, conformably to the principles prescribed in this Act, on an estimate of the gross produce of each estate at the time of the partition, to be made agreeably to the best evidence and information which may be procurable respecting the same.
     Such order shall not be liable to be contested in the Civil Court.
     The parties whose estates may be declared to have been under-assessed shall be-required to pay to the proprietors of the estates which shall have been over-assessed, the sum in which they shall be found to have been over-assessed, and in default of payment, the amount shall be leviable by the process prescribed for the recovery of arrears of rent or Revenue.