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Section 35H – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957

 

 

35H. Offences by Hindu undivided families .

 

1[35H. Offences by Hindu undivided families .—(1) Where an offence under this Act has been committed by a Hindu undivided family, the Karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

 

Provided that nothing contained in this sub-section shall render the Karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

 

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any member thereof, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.]

 

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1. Subs. by Act 46 of 1964, sec. 28, for section 32 (w.e.f. 1-4-1965).

 

 

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The Wealth-Tax Act, 1957

 

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