Conlnlissioner it is desirable in the public interest to publish such information.

1. (1) Notwithstanding anything contained in this Regulation, if the Government is ofthe opinion that it is necessaryor 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 Regulation 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 mker as itthinks fit,
2. (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 Regulation, until the time for presenting an appeal to the

appropriate Appellate Authority or Tribunal or court has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Publication and disclosure of information in respect of daters and other persons in public intacot.

1. (3) In the case of a fum, company or other association of persons, the names of the partners of the fm, the directors, managing agents, secretaries, treasurers or managers of the company or themembers ofthe association, as the case may be, may also be published or disclosed, if, in the opinion of the Government, the circumstances of the case justify it. SERIES - I No. : 05 DATED 18~' AUGUST, 2005. Scning up of ehcsk-pod andbanias. 100. (1) Ifthe CoMnissirmnsidersthat for the purposes ofthebetter administration of this Regulation, it is necessary so to do, he may, by notification, direct that statistics be colleded relating to ~FY matts dealt with, by or & connection with this Regulation.
2. (2) Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf ay,y call upon all dealers or any class of dealers or persons to furnish such information or statements as may be stated therein relating to any matter in respect of which statistics areto becollected and the form in which the persons to whom or, the authorities to which, such infd or rebums should be furnished, the particulars which they should contain, and the intervals in which such information or retums should be ftunii, shall be such as may be prescni: Provided that information may becalled by notification, or by notice in newspapers or

in such other manner as,

in the opinion of the Commissioner or the said person, is necessary to bring to the knowledge of dealers and otb persons.

1. (3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every dealer or, as the casemay be, any class of dealer shall Msh such statements as may be premibed, with the selfassessment, and different provisions may be made for different classes of dealers.