Capital gain tax

My view is calculate capital gains on normal terms as if one owner exists and divide capital gain based on their respective shares and wheather entire consideration is received by one person or another capital gain is taxable based on their respective shares

Pls confirm whether two are co-owners or the second person is just an associate member. If both are co-owners having 50% share each, then both shall be liable to capital gain tax. Pls check the sale agreement whether the payment was to be made to one owner as full payment or both owners separately 50% equally. The payment should have been made separately - 50% should be given to first owner and remaining 50% to the second owner. It was a mistake. Now you will have to ask the first owner to transfer the second owner's share in the bank account of the second owner.