Act Info:
(1) Where at the time of making an assessment under section 19, it is claimed by or on behalf of any member of a Hindu Undivided Family, or branch, an Aliyasanthana family or a Marumakkattayam tarwad or tavazhi hitherto assessed as undivided that a partition or maintenance division has taken place among the members or groups of members of such family, branch, tarwad or tavazhi, the1[Assistant Commissioner of Agricultural Income-tax] shall make such inquiry therein to as he may think fit, and if he is satisfied that there has been a partition or maintenance division of the property by metes and bounds among the various members or groups of members and separate enjoyment by them he shall record an order to that effect:
Provided that no such order shall be recorded until notice of the inquiry has been served on all the adult members of the family, branch, tarwad or tavazhi entitled to the property as far as may be practicable or in such other manner as may be prescribed.
(2) Where such an order has been passed, the1[Assistant Commissioner of Agricultural Income-tax] shall make an assessment of the total agricultural income received by or on behalf of the family, branch, tarwad or tavazhi as such, as if no partition or maintenance division had taken place and each member or group of members shall, in addition to any agricultural income-tax for which he or it may be separately liable, and notwithstanding anything contained in clause (a) of section 12, be liable for a share of the tax on the income so assessed according to the portion of the family, branch, tarwad or tavazhi property allotted to him or it and the1[Assistant Commissioner of Agricultural Income-tax] shall make assessments accordingly on the various members and groups of members in accordance with the provisions of section 19:
Provided that all the members and groups of members whose family, branch, tarwad or tavazhi property has been partitioned or divided for maintenance shall be liable jointly and severally for the tax on the total agricultural income received by or on behalf of the family, branch, tarwad or tavazhi as such up to the date of the partition.
2[Explanation.--For the removal of doubts, it is hereby declared that where before the partition of a Hindu undivided family or branch or an Aliyasanthana family or Marumakkattayam tarwad or Tavazi hitherto assessed as undivided the crop is harvested and disposed off, but full payment has not been received for such crop or the crop is harvested and not disposed off, the income from such crop, shall, notwithstanding the partition, be deemed to be the income of the Hindu undivided family or branch or the Aliyasanthana family or the Marumakkattayam tarwad or the Tavazi for the year or years in which it is received or is receivable, and3[the Hindu Undivided Family or branch or the Aliyasanthana Family or the Marumakkattayam tarvad or tavazi shall be deemed to be in existence for such year or years, as such income] shall be assessed as the income of such family or branch or Aliyasanthana family or Marumakkattayam tarwad or Tavazi according to the method of accounting regularly employed by it immediately before such partition.]
(3) Where such an order has not been passed in respect of a Hindu family, an Aliyasanthana family or branch or a Marumakkattayam, tarwad or tavazhi hitherto assessed as undivided, such family, branch, tarwad or tavazhi shall be deemed for the purpose of this Act to continue to be an undivided family branch, tarwad or tavazhi.
4[(4) Notwithstanding anything contained in sections 32A, 34, 35, 36, 37 or 55, in cases where before the partition of a Hindu Undivided Family or branch or the Aliyasanthana Family or the Marumakkattayam tarvad or tavazi, hitherto assessed as undivided, the crop is harvested and disposed of, but full payment has not been received for such crop, or the crop is harvested and not disposed of, proceedings to assess or re-assess the income from such crop or to revise any assessment for re-assessment of such income may be commenced within the period of limitation specified under the provisions of this Act in respect of assessment, re-assessments or revisions or within one year from the date of the commencement of the Karnataka Taxation Laws (Amendment) Act, 1994 whichever is later.
(5) Where an assessment is to be made under sub-section (4), the Agricultural Income-tax Officer may serve on the person whose agricultural income is to be assessed, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and the provisions of the Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section.]
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1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
2. Inserted by Act 23 of 1985 w.e.f. 1.10.1957 and Substituted by Act 19 of 1989 w.e.f. 1.10.1957.
3. Inserted by Act 18 of 1994 w.e.f. 1.10.1957.
4. Inserted by Act 18 of 1994 w.e.f. 1.4.1994.