72. Publication and disclosure of information respecting dealers and other persons in public interest.-

(1) Notwithstanding anything contained in Sections 69 or 70, if the State Government or 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 of the particulars relating to any proceedings under this Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such manner as it thinks fit.

(2) No publication or disclosure under this Section shall be made in relation to any tax levied or penalty imposed or interest levied or 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 being presented or the appeal, if presented has been dispose 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, treasures 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.