undivided estate assessed to the payment of revenue to the Government or for separate possession of share of such an estate the partition of estate or separation of 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. The provision is clear that every partition and separate possession of the estates assessed to the payment of revenue to the Government shall be effected by the Collector or the subordinate deputed by him in accordance with the law, if any. So far as the State of Maharashtra is concerned, the Code, 1966 provides for the provisions and the rules for partition on an application of any person or according to the preliminary decree declaring the share made over to him under Section 54 of the C.P.C. The State has enacted the rules for partition, namely, Maharashtra Land Revenue (Partition of Holdings) Rules, 1967. (“Rules 1967”, for short). Reading the provision of these two Acts and the ratio laid down by the Hon'ble Supreme Court, in the case of Shub Karan (supra), the law is clear that immediately after passing the decree for partition under Order XXI, Rule 18 of the C.P.C. the Court should send the preliminary decree to the Collector for partition as provided under Section 54 of the C.P.C. and then Collector or subordinate deputed by him shall proceed to effect the partition and separate possession under Section 85 of