Section 13(3) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(3)Where an employer liable to pay tax under section 5 of this Act, is a Hindu undivided family and the joint family property is partitioned amongst the various members or group of the members then, each member or group of members shall be jointly and severally liable to pay the tax including any penalty and interest due from the employer under this Act upto the time of partition, whether such tax including any penalty and interest has been assessed before the partition but has remained unpaid, or is assessed after partition.
