(1) The Commissioner shall, at interval of one month, publish in the Commercial Taxes Gazette the list of dealers registered under the Act and dealers whose certificates of registration have been cancelled during the intervening period and for the purposes of this rule, the provisions of the Orissa Value Added Tax Rules, 2005 shall, mutatis mutandis, apply.

(2) For such publication as referred to as sub rule (1), the Registering Authority shall submit to the Commissioner, a monthly consolidated list of dealers who are newly registered in the month or whose certificate of registration is cancelled / suspended / restored during the said period, within 10 days from the end of the month, in the format prescribed in rule 33 of the Orissa Value Added Tax Rules and all such cases shall be widely publicized as provided in sub-rule (5) of rule 32 of the Orissa Value Added Tax Rules