(6)Notwithstanding anything contained in this section, if the [Assessing Officer ] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] after completion of the assessment of a Hindu undivided family, that the family has already effected a partition, whether total or partial, the [Assessing Officer ] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] shall proceed to recover the tax from every person who was a member of the family before the partition, and every such person shall be jointly and severally liable for the tax on the income so assessed.
