(1) The following information in respect of assessee will be published under sub-section (3) section 74, namely:

(a) Names of defaulters of tax with details where the total amount of tax and other dues for one or more years is rupees ten lakhs or more and is not covered by stay granted by the appropriate authorities and remaining unpaid for more than two months after the due date.

(b) Names of dealers with details who have suppressed their tax liabilities or have evaded the payment of tax under the Act involving rupees ten lakhs or more for one or more years detected at a time.

(c) Names of dealers or persons with details on whom a penalty of not less than rupees fifteen lakhs under the Act has been imposed during any year.

(d) Names of dealers or persons with details, who have been convicted for any offence under clauses (a) and (b) of sub-section (2) and subsection (3) of section 59 any year.