(2)Where a [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] 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) due from the [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] under this Act upto the time of partition whether such tax (including any penalty) has been assessed before partition but has remained unpaid or is assessed after partition.
