Section 43(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)Where any property of a Hindu undivided family, an Aliyasanthana family or branch, or a Marmakkattayam tarwad, tavazhi, is sold for the realisation of arrears of agricultural income-tax, the right, title and interest of all the members of such family, branch, tarwad to tavazhi in the property shall pass to the purchaser.
