The Gift-Tax Act, 1958
41A. Publication of information respecting assessees.
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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 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.
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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 Appellate Assistant Commissioner 4[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.]
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.
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