Section 97(1) in The Gujarat Value Added Tax Act, 2003
(1)Notwithstanding anything contained in section 92, if the commissioner is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any other particulars relating to any proceedings under this Act in respect of such dealers and persons, he may publish or disclose or cause to be published or disclosed such names and particulars in such manner as [may be prescribed.] [These words were substituted for the words 'he thinks fit' by Gujarat 6 of 2006 Section 41(1)][***] [Sub-section (2) and Explanation thereunder were deleted by Gujarat 6 of 2006 Section 41(2)]
