Disclosure of Assessee Information requires prescribed applications to tax commissioners; forms govern supply, deferral, or refusal on public interest grounds. Applicants seeking information about an assessee must apply to the Chief Commissioner or Commissioner under clause (b) of sub section (1) of section 138 using Form No. 46 for assessments on or after 1 April 1960; information is to be furnished in Form No. 47. If the relevant assessment is not completed, the applicant is to be informed in Form No. 48. If the officer is satisfied disclosure is not in the public interest, the applicant must be informed in Form No. 49.