Less energy will be used to heal the cut surfaces, making more energy available for growth. All cut surfaces should be smooth. Any jagged or torn surfaces will invite seed-piece rot.

Seed of potatoes can be freshly cut and planted into soil.
If the seed potatoes are cut well before planting, place them to store at 50 to 55 degrees F and over 90 percent humidity. This will help the cut surfaces to heal. The healed seed pieces can then be held at low temperatures until planting.

How to plant seed potatoes

You will need 8-10 pounds of seed potatoes for every 100 feet of planted row.
Mark out rows (60cm apart for ‘earlies’ and 75cm apart for main crop varieties) by drawing a straight line with a trowel, marking both ends with a stick
Dig hole 12cm deep for each seed potato, placing the seed potato shoots uppermost and then fill in the hole.
Proceed onwards digging holes (30cm apart for earlies and 40cm apart for main crop) until all seed is planted at the appropriate spacing according to the type.
Generally, soil is hilled or mounded around the plants as they grow. Hills provide room for the tubers to develop, provide added soil drainage, and minimize tuber greening later in the year. It is best to hill around the potato plants within 4 weeks of planting.