Section 3K(2) in The Goa Entertainment Tax Act, 1964
(2)Where a proprietor or a person liable to pay tax under this Act is a Hindu undivided family and the joint property is partitioned amongst the various members or group of members, then, each member or group of members shall be jointly and severally liable to pay the tax including any penalty/interest due from the proprietor or the person, under this Act, upto the time of partition whether such tax including any penalty/interest has been assessed before partition but has remained unpaid or is assessed after partition.
