Section 9C(2) in The Karnataka Entertainments Tax Act, 1958
(2)When an undivided Hindu family or Aliyasanthana family liable to pay entertainments tax is partitioned, the assessment of the entertainments tax 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 entertainments tax assessed or imposed.Explanation. - For the purpose of this section and sections 9A and 9B 'entertainments tax' includes [x x x] [Omitted by Act 18 of 1997 w.e.f. 29.9.1997] tax on cinematograph shows, penalty or other amount due under this Act.]
