Section 15(5) in The Punjab Tax on Lotteries Act, 2005
(5)When a Hindu Undivided Family, liable to pay tax, penalty or interest is partitioned, the assessment of the tax and the imposition of penalty or interest, 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, fee, penalty or interest assessed or demanded under this Act.
