https://www.taxtmi.com/caselaws?id=276131 Excess profits tax liability became enforceable only upon assessment and service of a demand notice; prior service of notices did not create an existing recoverable debt. The Excess Profits Tax Act charged the business but required assessment and recovery from the person carrying on it, without a provision permitting assessment of members after disruption of a Hindu undivided family. Consequently, Hindu law principles concerning post-partition liability for family debts did not apply where no enforceable tax debt existed on the disruption date. Excess profits tax could not be assessed or recovered from the disrupted Hindu undivided family or its members on these facts. en-us Tue, 21 Sep 1965 00:00:00 +0530 Tue, 30 Oct 2018 17:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276131 Excess profits tax liability became enforceable only upon assessment and service of a demand notice; prior service of notices did not create an existing recoverable debt. The Excess Profits Tax Act charged the business but required assessment and recovery from the person carrying on it, without a provision permitting assessment of members after disruption of a Hindu undivided family. Consequently, Hindu law principles concerning post-partition liability for family debts did not apply where no enforceable tax debt existed on the disruption date. Excess profits tax could not be assessed or recovered from the disrupted Hindu undivided family or its members on these facts. Case-Laws Income Tax Tue, 21 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276131