Section 101(2) in Meghalaya Value Added Tax Act, 2003
(2)No publication or disclosure under this section shall be made in relation to any tax levied or Penalty imposed or interest on any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate authority has expired without an appeal having been presented or the appeal, if presented has been disposed of.Explanation. - In the case of a firm company or other association of person, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the 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.
