Report No. 12
321. Service of notice where family is disrupted or firm etc., is dissolved.-
(1) After a finding of total partition has been recorded by the Income-tax Officer under section 181 (25A1 in respect of any Hindu family, notices under this Act in respect of the income of the Hindu family shall-
(a) in the case of a notice under section 154 [sub-section (1) of section 34], be served on all persons who were members of the Hindu family immediately before the partition and the legal representative of any such member who is deceased; and
(b) in other cases, be served on the person who was the last manager of the Hindu family, or, if such person is dead, then on all adults who were members of the Hindu family immediately before the partition.
(2) Where a firm or other association of persons is dissolved, notices under this Act in respect of the income of the firm may be served on any person who was a partner (not being a minor) or member of the firm or association, as the case may be, immediately before it dissolution.