https://www.taxtmi.com/caselaws?id=5120 The Hindu undivided family is treated as a distinct assessee under the Income-tax Act, 1961, and recovery measures such as certificate proceedings, notice, attachment, arrest and detention operate against the assessee in default. A karta or manager may represent the family, but that representative capacity does not create personal liability for arrest and detention unless the Act expressly so provides. As no provision imposed such liability on the manager for the family's tax default, detention could not be sustained and was unauthorized and illegal. en-us Wed, 14 Aug 1968 00:00:00 +0530 Fri, 27 Jun 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5120 The Hindu undivided family is treated as a distinct assessee under the Income-tax Act, 1961, and recovery measures such as certificate proceedings, notice, attachment, arrest and detention operate against the assessee in default. A karta or manager may represent the family, but that representative capacity does not create personal liability for arrest and detention unless the Act expressly so provides. As no provision imposed such liability on the manager for the family's tax default, detention could not be sustained and was unauthorized and illegal. Case-Laws Income Tax Wed, 14 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5120