Publication of assessee information: Central government may publish names and proceedings, subject to appeal safeguards. Central Government may publish names of assessees and particulars of proceedings or prosecutions under the Wealth-tax Act in the public interest, and may determine the manner of such publication; publication of penalties is deferred until the appeal period lapses without an appeal or until any appeal presented is disposed of; for companies, names of directors, secretaries, treasurers or managers may also be published if circumstances justify.