Publication of names permits tax authority to disclose particulars after the appeal period expires or appeal is disposed. The Commissioner or an authorised officer may publish a person's name and particulars of proceedings or prosecutions when necessary or expedient in the public interest, deciding the manner of publication. Publication concerning penalties is prohibited until the statutory appeal period has expired without an appeal or any filed appeal has been disposed of. For firms, companies or associations, names of partners, directors, managing agents or other responsible officers may be published if circumstances justify it.