10. Commissioner to give a public notice

CHAPTER III

Returns, Notices and Payment of Tax

10. 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 provisions of the Act, and the rules.