CHAPTER XXI MISCELLANEOUS
188
transactions for publication, if, in the opinion of the Commissioner, it is desirable in the
public interest, to publish such information.
159. Publication of information in respect of persons in certain cases.— (1) If
the Commissioner, or any other officer authorised by him in this behalf, is of the opinion
that it is necessary or expedient in the public interest to publish the name of any person
and any other particulars relating to any proceedings or prosecution under this Act in
respect of such person, it may cause to be published such name and particulars in such
manner as it thinks fit.
(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 Appellate Authority
under section 107 has expired without an appeal having been presented or the appeal, if
presented, has been disposed of.
Explanation.––In the case of 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 Commissioner, or any other officer authorised
by him in this behalf, circumstances of the case justify it.
160. Assessment proceedings, etc., not to be invalid on certain grounds.— (1)
No assessment, re-assessment, adjudication, review, revision, appeal, rectification,
notice, summons or other proceedings done, accepted, made, issued, initiated, or
purported to have been done, accepted, made, issued, initiated in pursuance of any of the
provisions of this Act shall be invalid or deemed to be invalid merely by reason of any
mistake, defect or omission therein, if such assessment, re-assessment, adjudication,
review, revision, appeal, rectification, notice, summons or other proceedings are in
substance and effect in conformity with or according to the intents, purposes and
requirements of this Act or any existing law.
(2) The service of any notice, order or communication shall not be called in
question, if the notice, order or communication, as the case may be, has already been acted
upon by the person to whom it is issued or where such service has not been called in
question at or in the earlier proceedings commenced, continued or finalised pursuant to