(2)Where any assessment in respect of the taxable gifts made by the donor has been made under sub-section(1), every done shall be liable for the gift-tax so assessed:Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of the gift-tax so assessed:Provided further that the amount of the gift-tax which may be recovered from each done shall not exceed the value of the gift made to him as on the date of the gift.
