Adjustment of contribution

The amount by which the total value of re-constituted plots included in a final scheme with all the buildings and works thereon allotted to a person falls short of or exceeds the total value of the original plot with all the buildings and works thereon of such person shall be deducted from or added to, as the case may be, the contribution leviable on such person under section 117, each of such plots being estimated at its market value at the date of the declaration of intention to make a scheme and without reference to improvements contemplated in the scheme other than improvements due to the alteration of its boundaries.