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59A. Publication of information respecting penalties in certain cases.—(1) The Central Government shall cause to be published, by notification in the Official Gazette, the names and such other particulars as may be relevant of—(
a) persons on each of whom a penalty amounting to not less than five thousand rupees or such lower amount as may be fixed by the Central Government, by notification in the Official Gazette, has been imposed at any time on or after the 1st day of April, 1960, under clause (
c) of subsection (1) of section 28; and(
b) persons who have been convicted as a result of any proceedings initiated on or after the 1st day of April, 1960, under section 52 or under any provision of the Indian Penal Code (XLV of 1860) for any offence connected with any proceedings under this Act.(2) If in the interests of revenue the Central Government considers it necessary so to do, it may also cause to be published, by notification in the Official Gazette, the names and such other particulars as may be relevant of—(
a) persons on each of whom a penalty has been imposed at any time on or after the 1st day of April, 1960, under clause (
a) or clause (
b) of sub section (1) of section 28; or(
b) persons on each of whom a penalty of an amount not exceeding the amount referred to in clause (
a) of sub-section (1) has been imposed at any time on or after the 1st day of April, 1960, under clause (
c) of sub section (1) of section 28; or(
c) persons who have been convicted as a result of any proceedings initiated on or after the 1st day of April, 1960, under any provision of this Act other than section 52.(3) No publication under this section shall be made—(
i) in the case of an assessee mentioned in clause (
a) of sub-section (1) or in clause (
a) or clause (
b) of sub-section (2) who has presented an appeal under
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