(1)No person other than,-(i)a registered dealer, or(ii)a person who is deemed to be a registered dealer under subsection (9), or(iii)a person required to deduct any amount by way of tax under the provisions of the Act,shall collect any amount by way of tax under this Act. No collection of tax shall he made by the person specified in (i) to (iii) above except in accordance with the provisions of this Act and the rules made there under.
