Karta liability: Karta is presumptively liable for family wealth-tax offences, subject to proof of ignorance or due diligence. Offences by a Hindu undivided family are attributed to the karta, who is deemed guilty and liable unless he proves the offence occurred without his knowledge or he exercised all due diligence to prevent it. Individual members are also deemed guilty and liable where the offence is proved to have been committed with their consent or connivance or is attributable to their neglect.
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.
Karta liability: Karta is presumptively liable for family wealth-tax offences, subject to proof of ignorance or due diligence.
Offences by a Hindu undivided family are attributed to the karta, who is deemed guilty and liable unless he proves the offence occurred without his knowledge or he exercised all due diligence to prevent it. Individual members are also deemed guilty and liable where the offence is proved to have been committed with their consent or connivance or is attributable to their neglect.
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