section 97
Publication of information regarding dealers and other persons in public interest
The Gujarat Value Added Tax Act, 2003Tax200347 of 96 sections available12 chapters
Chapter XII MISCELLANEOUS
Statutory text
Publication of information regarding dealers and other persons in public interest.
- (1) If the State Government considers it necessary or expedient in the public interest to publish the name of any dealer or other person and any other particulars relating to any proceedings under this Act in respect of such dealer or person, it may publish or cause to be published such name and particulars in such manner as it thinks fit.
- (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the appellate authority, or as the case may be, an application for revision to the revisional authority has expired without an appeal or application has been presented or the appeal or application, if presented, has been disposed of.
- (3) No publication under this section shall be made in relation to any proceeding until the cases are decided.
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