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73. Publication
and disclosure of information respecting dealers and other persons in public
interest:-
(1) Notwithstanding anything contained in sections 71 and 72, if the State
Government is of the opinion that it is necessary or expedient in the public
interest to publish or disclose the names of any dealers or other persons and
any other particulars relating to any proceedings under this Act in respect of
such dealers and persons, it may publish or disclose or cause to be published or
disclosed such names and particulars in such manner as it thinks fit.
(2) No publication or disclosure under this section shall be made in
relation to any tax levied or penalty imposed or interest levied or any
conviction for any offence connected with any proceeding under this Act, until
the time for presenting an appeal to the appropriate appellate authority has
expired without an appeal having been presented or the appeal, if presented has
been disposed of.
Explanation.- In the case of a firm, company or other association
of persons, the names of the partners of the firm, the directors, managing
agents, secretaries, treasurers or managers of the company or the members of the
association, as the case may be, may also be published or disclosed, if, in the
opinion of the State Government, the circumstances of the case justify it.
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