Karta liability for HUF offences under income tax law; members also liable if consent, connivance or neglect. Where an offence under the Income-tax Act is committed by a Hindu undivided family, the karta is deemed to be guilty and liable to be proceeded against, but is not punishable if he proves the offence occurred without his knowledge or he exercised all due diligence to prevent it; any member is also deemed guilty and liable where the offence is proved to have been committed with that member's consent or connivance or is attributable to his neglect.