Karta liability for HUF tax offences: karta deemed guilty, but members can be separately liable for consent or neglect. Offences by a Hindu Undivided Family render the karta deemed guilty and liable, subject to a defence if the karta proves lack of knowledge or that he exercised all due diligence to prevent the offence. Where an offence is shown to have been committed with the consent, connivance, or attributable to the neglect of any member, that member is also deemed guilty and liable to prosecution.