Publication of taxpayer information permits public naming in proceedings, subject to an appeal bar before penalty disclosures. The Commissioner or an authorised officer may publish the name of any person and particulars relating to proceedings or prosecutions under the Act in the public interest, in such manner as deemed fit. Publication concerning penalties is deferred until the appeal period to the Appellate Authority has expired without an appeal or any appeal has been disposed of. For firms, companies or associations, names of partners, directors, managing agents, secretaries, treasurers, managers or members may also be published if circumstances justify it.