Publication of taxpayer information permitted where public interest justifies publication, subject to appeal-related limits and authorised officers' discretion.

Publication under Section 159 authorises the Commissioner or authorised officers to publish names and particulars relating to proceedings or prosecutions when deemed necessary or expedient in the public interest, including names of partners, directors or members for firms, companies or associations, while prohibiting publication of penalty-related information until the appeal period has expired without an appeal or any filed appeal has been disposed of.

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