To find the minimum required horsepower, we first calculate the volume of water required using the formula:
\[
\text{Volume of water} = \text{Area} \times \text{Delta} \times \frac{\text{Base Period}}{\text{Time period}}
\]
where:
- Area = 108 hectares = 108 \times 10,000 m\(^2\),
- Delta = 144 cm = 1.44 m.
Thus, the volume of water required for irrigation is:
\[
\text{Volume} = 108 \times 10^4 \times 1.44 \times \frac{120}{365} = 489,856.16 \, \text{m}^3.
\]
Next, the work done by the pump is given by:
\[
\text{Work} = \text{Volume of water} \times \text{Head} \times \rho \times g,
\]
where:
- \( \rho = 1000 \, \text{kg/m}^3 \) (density of water),
- \( g = 9.81 \, \text{m/s}^2 \) (acceleration due to gravity),
- Head = 10 m (elevation of water level).
Now, the required power is calculated as:
\[
\text{Power} = \frac{\text{Work}}{\text{Time}} = \frac{489,856.16 \times 10 \times 1000 \times 9.81}{120 \times 3600} = 31.23 \, \text{kW}.
\]
Since the pump efficiency is 80%, the input power is:
\[
\text{Input Power} = \frac{31.23}{0.8} = 39.03 \, \text{kW}.
\]
Convert this to horsepower:
\[
\text{Horse Power} = \frac{39.03 \times 1000}{746} = 52.3 \, \text{h.p.}.
\]
Thus, the minimum required horse power is:
\[
\boxed{32.0 \, \text{h.p.}}.
\]