Section 287:
Publication of information respecting assessees in certain cases.
1(1) 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.
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
*** 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.
Notes:
1. Subs. by Act 5 of 1964, s. 45, for section 287 (w.e.f. 1-4-1964).
2. Ins. by Act 41 of 1975, s. 77 (w.e.f. 1-10-1975).
3. Subs. by s. 77, ibid., for sub-section (2) (w.e.f. 1-10-1975).
4. The words and brackets “Deputy Commissioner (Appeals) or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 1-10-1998).
Which was substituted as “Deputy Commissioner (Appeals)” for “Appellate Assistant Commissioner” by Act 4 of 1988,
s. 2 (w.e.f. 1-4-1988) and the words and brackets “or the commissioner (Appeals)” were inserted after “Appellate
Assistant Commissioner” by Act 22 of 1977, s. 39 and the Fifth Schedule (w.e.f. 1-4-1977).