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The Commissioner shall either uphold the partition proposed by the Collector, or modify
the same. The decision of the Commissioner shall not be open to revision by the Civil Court, but shall
be subject to appeal to the Board of Revenue.
The Commissioner, before coming to a decision, may call for any additional papers, or direct any
further inquiry that he shall consider necessary.
And may direct division by lot under certain circumstances.--He may also, if he think proper,
direct that, when two or more of the estates into which it is proposed to divide the estate shall consist
of the same proportions of the entire estate, the parties entitled thereto shall draw lots for the same
before the Collector.
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