(1)Any dealer, other than a registered dealer, required to do so by the Commissioner by issue of a notice in Form 9 shall furnish to the appropriate [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification. No. F-A-3-65-07-1-V (01), dated 3-1-2008.] within thirty days from the date of service of such notice a return or returns in Form 10.
