Section 21A(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)A Hindu undivided family notwithstanding its partition complete or partial, shall be deemed to continue as undivided so long as any proceedings under the Act are pending or can be initiated under any provision of the Act for the purpose of levy and recovery of any amount of tax, penalty or interest and all erstwhile members of such family shall be personally and jointly liable to deposit any such sum payable by the family.]
