Section 106(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Where a Hindu Undivided Family has been partitioned, notices under this Regulation shall be served on the person who was the last manager of the Hindu Undivided Family, or if such person cannot be found, then, on all adults who were members of the Hindu Undivided Family, immediately before the partition.
