91[Publication of information respecting assessees in certain cases.
287. (1) If the Central Government is of opinion
that it is necessary or expedient in the public interest to publish the names
of any assessees and any other particulars relating to any proceedings 92[or prosecutions] under this Act in respect of such assessees, it may
cause to be published such names and particulars in such manner as it thinks
fit.
93[(2) No publication under this section shall
be made in relation to any penalty imposed under this Act until the time for
presenting an appeal to the 94[* * *] 95[Commissioner (Appeals)] 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, directors,
managing agents, secretaries and treasurers, or managers of the company, or the
members of the association, as the case may be, may also be published if, in
the opinion of the Central Government, the circumstances of the case justify
it.]
