Vicarious liability of HUF karta: karta is deemed guilty for HUF tax offences unless he proves lack of knowledge or due diligence. Section 278C deems the HUF's karta guilty for offences by the family unless he proves lack of knowledge or that he exercised all due diligence to prevent the offence. It further makes individual members criminally liable where an offence is proved to have occurred with their consent, connivance or attributable neglect, rendering such members punishable like the karta.