Karta liability treated as responsible for family tax offences, with defenses for lack of knowledge or due diligence.

An offence by a Hindu undivided family is attributed to its karta, who is deemed guilty and liable unless he proves lack of knowledge or that he exercised all due diligence to prevent the offence. Additionally, a family member is deemed guilty and liable if the offence occurred with that member's consent or connivance, or is attributable to the member's neglect.

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