Publication of information respecting assessees in certain cases.
302. (1) The Central Government may, if it is of the opinion that it is necessary or expedient in the public interest, cause to be published in any manner the name and any other particulars relating to any proceeding, or prosecution, under this Code in respect of—
(a) any assessee;
(b) any participant of an unincorporated body; or
(c) any director, managing agent, secretary, treasurer, or manager of the company.
(2) No publication under this section shall be made in relation to any penalty imposed under this Code until the time for preferring an appeal to the Commissioner (Appeals) has expired without an appeal having been preferred or the appeal, if preferred, has been disposed of.
