(1) Notwithstanding anything contained in this Act, if the State Government is of the opinion that it is necessary or expedient in the public interest to published or disclosure the name of any dealers or other persons and any of the particulars relating in any Proceedings under this disclosure or Act in respect of such dealers and persons, it may publish or cause to the Published or disclosure such names and particulars in such manner as it thinks fit.
(2) No publication or disclosure under this section shall be made in relation to any tax levied or Penalty imposed or interest on any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate authority 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 person, 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.