Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in 'any · iaw for the time being in force, the State Government may cause to be published the names of \ , ~ THE ASSAM GAZETTE, EXTRAORDINARY. OCT. 4, 1975 ~ 19 I any assessees and any other particu- lars relating to any proceedings under any Act in respect of such asse.ssees in such manner as it thinks ' fit if it is of the opinion that it is necessary or expedient in the public interest to publish such names and particulars. (2) In the case of a firm, company or other association of persons the names of the partners of the firm, d i.rectors, managing agents, secretaries, treasu- rers, or managers of the company, or the members of the association, as the case may be, may also be pub- lished if, in the opinion of the State Government, the circumstances of the case justify it. -'l No publication under section 3 shall be ·nade in relation to any penalty imposed, or any conviction for any offence connected with ..;ny proceedings, under any Act until time for oresenting an appeal under such Act to the rirst appellate authority or, in the case of a ·onviction, to the first appellate court has ex- nired without an appeal having been presented ,ir the appeal, if presented, has been disposed of SCHEDULE See section 2(1) ------------~~-- ---- - 1 The Assam Agricultural Income Tax Act, 1939. 2 The Assam Amusement and Betting Tax Act, 1939.