How Settlement of Demand

For Example:- Mr. A who lost case in income tax appellate tribunal and Income Tax Department make demand on Mr. A of 40,00,000. after some tax income tax department link that amount of demand with Mr. A's property

After that some time Mr. A die. And Mr. A have 4 Sons.
Mr. A write a will Before die. that property equally divided into 4 sons.
One son of Mr. A want to sale his part of property and he want to pay his share in that demand i.e. 10,00,00

My question , is this possible that Part Payment of demand and One sale his part of property ???