law: Code of Civil Procedure, 1908
  54.Partition of estate or separation of share.-
  Where the decree is for the partition of an undivided estate
  
  assessed to the payment of revenue to the Government, or for the separate
  
  possession of a share of such an estate, the partition of the estate or the
  
  separation of the share shall be made by the Collector or any gazetted
  
  subordinate of the Collector deputed by him in this behalf, in accordance with
  
  the law (if any) for the time being in force relating to the partition, or the
  
  separate possession of shares, of such estates.