| 99 Publication and disclosure of information in respect of dealers and other persons in public interest | |
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99 Publication and disclosure of information in respect of dealers and other persons in public interest
(1) Notwithstanding anything contained in this Act, if the Government is of theopinion that it is necessary or expedient in the public interest to publish or disclosethe names of any dealers or other persons and any other particulars relating to anyproceedings under this Act in respect of such dealers and persons, it may publish ordisclose or cause to be published or disclosed such names and particulars in suchmanner as it thinks fit.
(2) No publication or disclosure under this section shall be made in relation toany tax levied or penalty imposed or interest levied or any conviction for any offenceconnected with any proceeding under this Act, until the time for presenting an appealto the appropriate appellate body has expired without an appeal having been presented or the appeal, if presented has been disposed of.
Explanation.- In the case of a firm, company or other association of persons, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the association, as the case may be, may also be published or disclosed, if, in the opinion of the Government, the circumstances of the case justify it.
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