(1) The certificate of registration granted under the rule 3 may be cancelled by the prescribed authority after he has satisfied himself that the employer to whom such certificate was granted has ceased to be an employer.
(2) The certificate of enrollment granted under rule 4 may be cancelled by the prescribed authority after he is satisfied that the enrolled person is dead or that has liability to pay tax has ceased ;
Provided that where consequent upon the amendment of the Schedule to the Act, the rate of tax payable by such person is specified at nil but he continues in his profession, trade, calling or employment, the certificate of enrollment shall not be cancelled.
8. The holder of the certificate of registration shall display conspicuously at his place of work the certificate of registration.
9. If a certificate of registration or a certificate of enrollment granted under these rules is lost, destroyed or defaced the holder of such certificate shall apply to the prescribed authority for a duplicate copy of such certificate and the said authority after necessary verification issue to the holder of the certificate a copy of the original certificate and the copy so issued shall bear the endorsement reading "Duplicate Copy”.
JO- The certificate to be furnished by a person to his employer under the second provision to section 4 shall be in Form V as the case may be.
Filling of returns and payment of taxes.
11. The Commissioner shall every year give a public notice by publication in the newspapers directing all persons and employers liable to pay tax under the Act, to get themselves enrolled or registered, as the case may be (unless they are already enrolled or registered), to furnish returns and pay the tax according to the provisions of the Act and these rules.