(2)[ No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the ] [Substituted by Act 41 of 1975, Section 77, for sub-Section (2) (w.e.f. 1.10.1975).][* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).][has expired without an appeal having been presented or the appeal, if presented, has been disposed of.] [Substituted by Act 41 of 1975, Section 77, for sub-Section (2) (w.e.f. 1.10.1975).][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.] [Substituted by Act 5 of 1964, Section 45, for Section 287 (w.r.e.f. 1.4.1964).]
