90. Assessment in case of partition of a Hindu undivided family.

90. Assessment in case of partition of a Hindu undivided family.- 

(1) A Hindu family  hitherto assessed as a Hindu undivided family shall be deemed, for the purposes of this Ordinance, to continue to be a Hindu undivided family except where, and in so far as, a finding of partition has been given under this section in respect of that family.


(2)  Where,  at  the  time  of  an  assessment  of  a  Hindu  undivided  family,  it  is claimed by any member thereof that a partition has taken place amongst the members  of  the  family,  the  Deputy  Commissioner  of  Taxes  shall  make  an enquiry thereinto after giving notice to all the members of the family.


(3) On the completion of the enquiry, the Deputy Commission of Taxes shall record a finding as to whether there has been a partition of the joint family property, and, if there has been such a partition, the date on which it has taken place.


(4)  In  the  case  of  a  finding  under  sub-section  (3)  that  the  partition  of  the undivided  family  took  place  after  the  expiry  of  the  income  year,  the  total income of the income year of the undivided family shall be assessed as if no partition  has  taken  place  ;  and  each  member  or  group  of  members  of  the family shall, in addition to any tax for which he or it may be separately liable, be  jointly  and  severally  liable  for  the  tax  on  the  income  of  the  family  so assessed.

(5)  In  the  case  of  finding  under  sub-section  (3)  that  the  partition  of  the undivided family took place during the income year, the total income of the undivided family in respect of the period up to the date of partition shall be assessed  as  if  no  partition  had  taken  place  ;  and  each  member  or  group  of members of the family shall, in addition to any tax for which he or it may be separately liable, be jointly and severally liable for the tax on the income of that period as so assessed.


(6)  Notwithstanding  anything  contained  in  this  section,  if  the  Deputy Commissioner of Taxes finds after completion of the assessment of a Hindu undivided family that the family has already effected a partition, the tax shall be recoverable from every person who was a member of the family before the partition; and every such person shall be jointly and severally liable for tax on the income of the family so assessed.


(7)  For  the  purposes  of  this  section,  the  several  liability  of  any  member  or group of members of a Hindu undivided family shall be computed according to the portion of the property of the undivided family allotted to him or it at the partition.


(8) The provisions of this section shall, so far as may be, apply in relation to the levy and collection of any penalty, interest, fine or other sum in respect of any period up to the date of the partition of a Hindu undivided family as they apply in relation to levy and collection of tax in respect of any such period.

 

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