(2)Where a dealer, liable to pay tax under this Act, is a Hindu undivided family, and the joint family property is partitioned amongst the various members or groups of members then each member or group of members shall be jointly and severally liable to pay the lax (including any penalty) due from the dealer under this Act or under any earlier law upto the tune of the partition whether such tax (including any penalty) has been assessed before partition hut has remained unpaid or is assessed after partition.
