Partition deed

Hello everyone I want to discuss one case in front of me that is there are two brothers having diverted land having four registery with their joint names and now they want to partion in such a way that three registery get in some proportion to both the brothers and the fourth one goes to only one. Land was situated in mp . Tell me the cheapest way they can execute their partition and there is no hurdle in future in mortgaging that asset to bank and in sale also. That with low expense they can execute partition...and please suggest income tax point also in respect on capital gain.