Publication of information respecting penalties in certain cases
Publication of information respecting penalties in certain cases
287. (1) The Central Government shall cause to be published, by notification in the Official Gazette the names and such other particulars as may be relevant, of—
(a) persons on each of whom a penalty amounting to not less than five thousand rupees or such lesser amount as may be fixed by the Central Government, by notification in the Official Gazette, has been imposed under clause (c) of sub-section (1) of section 271, and
(b) persons who have been convicted as a result of any proceedings under section 277 or under any provision of the Indian Penal Code (45 of 1860) for any offence connected with any proceedings under this Act.
(2) If in the interests of revenue the Central Government considers it necessary so to do, it may also cause to be published, by notification in the Official Gazette, the names and such other particulars as may be relevant of—
(a) persons on each of whom a penalty has been imposed under clause (a) or clause (b) of sub-section (1) of section 271; or
(b) persons on each of whom a penalty of an amount not exceeding the amount referred to in clause (a) of sub-section (1) has been imposed under clause (c) of sub-section (1) of section 271; or
(c) persons who have been convicted as a result of any proceedings under any provision of this Act other than section 277.
(3) No publication under this section shall be made—
(i) in the case of an assessee mentioned in clause (a) of sub-section (1) or in clause (a) or clause (b) of sub-section (2) who has presented an appeal under section 246 or under clause (b) of sub-section (1) of section 253 against the order imposing the penalty, until the appeal is disposed of by the Appellate Assistant Commissioner, or, in the case of an appeal filed under clause (b) of sub-section (1) of section 253, by the Appellate Tribunal;
(ii) in the case of an assessee mentioned in clause (b) of sub-section (1) or clause (c) of sub-section (2), until the time for appealing has expired without an appeal having been presented, or the appeal, if presented, has been disposed of.
(4) Notwithstanding anything contained in this section, the Central Government may refrain from publishing the name of any person if it is satisfied that in the interests of revenue it is necessary so to do, and where the Central Government refrains from publishing the name of any person, the reason for not publishing the name shall be recorded in writing.
(5) Every notification issued under this section shall be laid before Parliament as soon as may be after it is made.
(6) The provisions of this section shall have effect notwithstanding anything to the contrary contained in sections 137 and 280.
(7) The provisions of this section shall have effect in relation to penalties imposed after the 1st day of April, 1960, under the Indian Income-tax Act, 1922 (11 of 1922), or to proceedings for any offence initiated after the said date under that Act as they have effect in relation to penalties imposed or proceedings initiated under this Act with the modification that references in this section to any provision of this Act shall be construed as references to the corresponding provision of that Act.
Explanation.—In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it.
[As amended by Finance Act, 1963]