42A. Publication of information respecting assessees :-
1[42A. Publication of information respecting assessees :- (1) lf the Central Government is of opinion that it is necessary or expedient in the public interest to publish the name of any assessees and any other particulars relating to any proceedings 2[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.
3[(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 4[Deputy Commissioner (Appeals)] 5[or, as the case may be, the Commissioner (Appeals)] has expired without an appeal having been presented or the appeal, if presented has been disposed of.]]
6[ Explanation.— In the case of a company, the names of the directors, secretaries and treasurers, or managers, of the company may also be published if in the opinion of the Central Goverrment, circumstances of the case justify it.]
1. Subs. by Act 5 of 1964, sec. 50(c), for section 42A (w.e.f. 1-4-1964). Earlier section 42A was inserted by Act 28 of 1960, sec. 11 (w.e.f. 1-4-1960).
2. Ins. by Act 41 of 1975, sec. 103(i) (w.e.f. 1-10-1975).
3. Subs. by Act 41 of 1975, sec. 103(ii), for sub-section (2) (w.e.f. 1-10-1975).
4. Subs. by Act 4 of 1988, sec. 127, for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
5. Ins. by Act 29 of 1977, sec. 39 and Sch. V (w.e.f. 10-7-1978).
6. Ins. by Act 3 of 1989, sec. 77 (w.e.f. 1-4-1989).