Assessment after partition of a Hindu undivided family

B. Assessment after partition of a Hindu undivided family.-

1. (1) Where, at the time of making an assessment under section 8, it is claimed by or on behalf of any member of a Hindu undivided family hitherto assessed as undivided that partition has taken place among the members or groups of members of such family, the assessing authority shall make due inquiry into the matter and if a certified copy of a decree of a competent Civil Court for partition of the joint family property or a document purporting to show that there is separate possession and enjoyment of such property is produced, or in the case of a document other than a certified copy of decree, the assessing authority is satisfied that such document has been acted upon by the parties thereof, or if the assessing authority is otherwise satisfied that the Hindu undivided family has ceased to exist as such and the agricultural income is being enjoyed separately by the members or groups of the members of such family in definite shares, he shall in that case record an order to that effect : Provided that no such order shall be recorded until notice of the inquiry has been served on all the members of the family
2. (2) Where such an order has been passed, the assessing authority shall make an assessment of the total agricultural income received by or on behalf of the joint family as such, as if no partition had taken place and each member or group of members shall, in addition to any agricultural income tax for which he or it may be separately liable, be liable for a share of the agricultural income tax on the agricultural income so assessed according to the portion of the joint family property allowed to him or it, and the assessing authority shall make assessment accordingly on the various members and groups of members in accordance with the provisions of section 8 : Provided that all the members or groups of members whose joint family property has been partitioned during the previous year shall be liable jointly and severally for the agricultural income tax assessed on the total agricultural income received by or on behalf of the joint family as such up to the date of partition.
3. (3) Where such an order has not been passed in respect of a Hindu undivided family hitherto assessed as undivided, such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family.