Publication of arrear demands: names of evacuee taxpayers need not be published when recovery is unlikely. The Board addressed whether arrear demands transferred to the separate Demand and Collection Register for Muslim Evacuees should be treated as written off and published. Publication aims to elicit public tips on benami or secret assets to facilitate recovery, but because evacuees departed long ago and assets were taken over by the Custodian of Evacuee Property, publication is unlikely to assist recovery. The Board directed that names of such assessees need not be published.