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The Gujarat Value Added Tax Act, 2003
CHAPTER XII : MISCELLANEOUS

97. Publication of information regarding dealers and other persons in public interest.

(1) Notwithstanding anything contained in sections 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.