Publication of identities in tax proceedings permitted in public interest, subject to appeal safeguards for penalties. The Competent Authority may publish names and particulars of persons connected with proceedings or prosecutions under the Act when necessary or expedient in the public interest, and may choose the manner of publication. Publication concerning penalties is barred until the period for filing an appeal to the First Appellate Authority has expired without an appeal or until any appeal filed has been disposed of. The Authority may also publish names of partners, directors, officers or members of firms, companies or associations if justified by the circumstances.