Section 21(3) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(3)When an Undivided Hindu Family liable to pay the tax or penalty is partitioned, the assessment of the tax and the imposition of penalty shall be made as if no partition of the family had taken place, and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax or penalty assessed or imposed.
