Service of notice: serve last HUF manager or, if dead, adult members; dissolved unincorporated bodies-any adult participant. Notices for tax bases of a Hindu undivided family where total partition has been recorded must be served on the last manager; if the last manager is dead, serve all adults who were members immediately before partition. For a dissolved unincorporated body, notices may be served on any person who was a participant (not a minor) immediately before dissolution.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service of notice: serve last HUF manager or, if dead, adult members; dissolved unincorporated bodies-any adult participant.
Notices for tax bases of a Hindu undivided family where total partition has been recorded must be served on the last manager; if the last manager is dead, serve all adults who were members immediately before partition. For a dissolved unincorporated body, notices may be served on any person who was a participant (not a minor) immediately before dissolution.
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