Cytokinesis in plant cells : Cells in multicellular plants do not have centrioles. The division of cytoplasm occurs by the formation of a new cell wall in the equatorial regien at the end of anaphase. In telophase, new cellulose particles are gradually deposited in the equatorial zone. The particles extend on either side, from the centre towards the periphery (centrifugal) until it completely divides the cell. These particles fuse together to form a delicate plate membrane.