Disclosure of information respecting assessees.- (1) (a)

The Commissioner may furnish or cause to be furnished to,—

¹ Substituted by Act 16 of 1967 w.e.f. 1.1.1968.

1. (i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty, cess or fee; or
2. (ii) such officer, authority or body performing any functions under any other law as the State Government, if in its opinion it is necessary so to do in the public interest, specify by notification in this behalf; any such information relating to any assessee in respect of any assessment made under this Act as may, in the opinion of the Commissioner be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law.

1. (b) Where a person makes an application to the Commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any Court of law.

1. (2) Notwithstanding anything contained in sub-section (1) or, any other law for the time being in force, the State Government may, having regard to the practices and usages customary or any other relevant factors, by order notified in the Official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such classes of assessees or except to such authorities as may be specified in the order.] 1[(3) If the State Government is of the opinion that it is necessary or expedient in the public interest to publish names of any assessees 2[along with his photograph] or any other particulars relating to any proceeding under this Act in respect of such assessees, it may cause to be published

2[along with their photograph]

¹ Inserted by Act 17 of 1976 w.e.f. 1.4.1976.

² Inserted by Act 5 of 2000 w.e.f. 1.4.2000.

and particulars in such manner as it thinks fit.

1. (4) No publication under this section shall be made relating to any penalty imposed or any conviction for any offence connected with any proceedings under this Act, until the time for presenting an appeal to the Appellate Authority has expired without any appeal having been presented or the appeal, if presented, has been disposed of.]