Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21(5)] [Section 21] [Entire Act] NCT Delhi - Subsection Section 21(5)(b) in Delhi Sales Tax Act, 1975 (b)in the case of a Hindu undivided family, by a Karta, and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;