Assessment after partial partition of a Hindu undivided fami­ly

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..... sed as undivided, (a) such family shall continue to be liable to be assessed under this Act as if no such partial partition had taken place ; (b) each member or group of members of such family immedi ately before such partial partition and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum payable under this Act by .....

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