Section 62(2) in The Police Enhanced Penalties Ordinance, 2005
(2)Where a dealer, liable to pay tax under the Act, is a Hindu undivided family and the joint family 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, sum forfeited and interest due from the dealer under the Act or under any other law, up to the time of partition, whether such tax including any penalty, sum forfeited and interest has been assessed before partition but has remained unpaid, or is assessed after partition.
