Section 8C(3) in Karnataka Tax on Luxuries Act, 1979
(3)When an undivided Hindu family or Aliya Santhana family liable to pay tax or penalty is partitioned, the assessment of the tax and the imposition of the penalty shall be made as if no partition of the family has taken place, and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax or penalty assessed or imposed.][Chapter V [Inserted by Act 7 of 1997 w.e.f. 1.4.1997] Appeals and Revisions]
