Section 80A in The Estate Duty Act, 1953

80A. Publication of information respecting accountable persons.

(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any accountable persons and any other particulars relating to any proceedings under this Act in respect of such persons, it may cause to be published such names 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

1. Ins. by Act 5 of 1964, s. 49 (w. e. f. 1- 4- 1964 ). 2 Subs. by s. 49, ibid., for s. 80 (w. e. f. 1- 4- 1964 ).

717. - 718 an appeal to the Appellate Controller has expired without an appeal having been presented or the appeal, if presented, has been disposed of.]

81. Arrangements with States to supply information. The Central Government may make arrangements with the Government of any State for exchange of such information as may be necessary for the purposes of levying or realising any estate duty under this Act or under any other law for the time being in force in that State.

82. Service of Notices. Any notice or requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908. (5 of 1908 )