It may be noted that the following further provision was included in the said section as sub section (9) by the Finance (No. w. e. f. 1st April, 1980 : G (9) Notwithstanding anything contained in the foregoing provisions of this section, where a partial partition has taken place after the 31st day of December, 1978 among the members of a Hindu undivided family hitherto assessed as undivided: 514 (a) no claim that such partial partition has taken place shall be inquired into under sub section (2) and no finding shall be recorded under sub section (3) that such partial partition had taken place and any finding recorded under sub section (3) to that effect whether before or after the 18th day of June, 1980 being the date of introduction of the Finance (No 2) Bill 1980, shall be null and void; (b) such family shall continue to be liable to be assessed under this Act as if no such partial partition had taken place; (c) each member or group of members of such family immediately 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 the family in respect of any period whether before or after such partial partition; (d) the several liability of any member or group of members aforesaid shall be computed according to the portion of the joint family property allotted to him or it at such partial partition: and the provisions of this Act shall apply accordingly.