https://www.taxtmi.com/caselaws?id=150894 A Hindu undivided family was treated under the U.P. Sales Tax Act as a separate taxable dealer, and on discontinuance of business section 3-C(1)(b) created a legal fiction making every member at the time of discontinuance jointly and severally liable for the family's tax and penalty. That consequence extended to the karta as well, so if he was named in the recovery certificate under section 33, recovery proceedings could be taken against him as a defaulter, including arrest and detention. en-us Mon, 07 Oct 1974 00:00:00 +0530 Fri, 24 May 2013 14:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150894 A Hindu undivided family was treated under the U.P. Sales Tax Act as a separate taxable dealer, and on discontinuance of business section 3-C(1)(b) created a legal fiction making every member at the time of discontinuance jointly and severally liable for the family's tax and penalty. That consequence extended to the karta as well, so if he was named in the recovery certificate under section 33, recovery proceedings could be taken against him as a defaulter, including arrest and detention. Case-Laws VAT and Sales Tax Mon, 07 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150894