11. Commissioner to give a public notice 

The Commissioner shall, in the month of April every year, give a public notice by publication in the local newspapers having wide circulation directing all persons liable to pay tax under the Act to get themselves registered or enrolled, as the case may be (unless they are already registered or enrolled), and to furnish returns and pay the tax according to provision of the Act and these rules.)

* Rule shall be omitted as per G.O No 171 dated 24.02.2011