Amendment status not verified — confirm the current text below against the official source.
(1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the publicinterest to publish the name of any person and any other particularsrelating to any proceedingsor prosecution under this Act tnrespect of such person, it may cause to be publishedsuch name and particularsin such manner as it thinks fit (2) No publication under this section shall be made in relation to any penaltyimposedunder this Act until the time for presenting an appealto the AppellateAuthority under section 107 has expiredwithout an appealhaving been presented or the appeal, if presented, has been disposedof. Explanation:- In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the company, or the members of the association, as the case may be, may also be publishedif, in the.opinion of the Commissioner, or any other officer authorised by him .in this behalf, circumstances of the case justifyit.