Section 488 — Offences by Hindu undivided family

Old Act equivalent: Section 278C of IT Act 1961 Sub-part: B—Offences and Prosecution

Statutory Text

(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. (2) Nothing contained in sub-section (1) shall render the karta liable to any pun ishment, 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. (3) Irrespective of anything contained in sub-sections (1) and (2), 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 attrib utable to any neglect on the part of, any member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Presumption as to assets, books of account, etc., in certain cases.

None.

None.

None.

Applies to: Hindu undivided families and the karta thereof.
Conditions: Where HUF commits offence, the karta is deemed guilty unless offence committed without knowledge.
Time limits: None.
Monetary limits: Same punishment as prescribed for the offence.
Exceptions: Not liable if karta proves offence committed without his knowledge or consent.