Publication of taxpayer information permitted in public interest, but penalty-related disclosure deferred pending appeals. The Chief Commissioner or an authorised officer may publish the name and particulars of any person relating to proceedings or prosecutions under the Act when considered necessary or expedient in the public interest, and may do so in whatever manner deemed fit. Publication concerning penalties is deferred until the period for filing an appeal to the Appellate Authority has expired without an appeal or any appeal has been disposed of. Associated persons of firms or companies may also be published if circumstances justify it.