Publication of taxpayer information in the public interest permitted, subject to restrictions while appeals on penalties remain pending. The Commissioner, or an authorised officer, may publish a person's name and particulars concerning proceedings or prosecution under the Act when publication is deemed necessary or expedient in the public interest, including identification of partners, directors or other officers of firms or companies where circumstances justify. Publication of penalty-related information is precluded until the time for filing an appeal has expired without an appeal or until any appeal filed has been disposed of.