Wealth-tax Act,1957
Act No : 27
Section :
Publication of information respecting assessees.
2*[42A. Publication of information respecting assessees. (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 [or prosecutions] 3* 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 Appellate Assistant Commissioner has expired without an appeal having been presented or the appeal, if presented, has been disposed of."] ---------------------------------------------------------------------- 1 Ins. by Act 46 of 1964, s. 38 (w.e.f. 1-4-1965). 2 Subs. by Act 5 of 1964, s. 50, for ss. 42A and 42B (w.e.f. 1-4- 1964), Ss. 42A and 42B were ins. by Act 28 of 1960, s. 11 (w.e.f. 1-4- 1960). 3 Ins & subs. by Act 41 of 1975, s. 103 (w.e.f. 1-10-75). 808R