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CMA Final · Direct Tax Laws and International Taxation · Penalties and Prosecutions

Under section 512, the Central Government proposes to publish the name of an assessee and particulars of a penalty imposed. The assessee has filed an appeal that is still pending. What is the position?

Publication cannot be made until the appeal is disposed of. Section 512(2) bars publication of any penalty until the appeal period has expired without an appeal, or the filed appeal has been decided, even where publication would otherwise be in the public interest under section 512(1).

  1. APublication cannot be made until the appeal is disposed ofCorrect
  2. BPublication may be made immediately if in the public interest
  3. CPublication may be made after 30 days of the penalty order
  4. DPublication is allowed only for partners and directors, not the assessee

Explanation

Section 512(2) provides that no publication for any penalty shall be made until the time to appeal has expired with no appeal filed, or, if an appeal is filed, until it is disposed of. A pending appeal therefore bars publication. Public interest under sub-section (1) does not override this restriction.

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