Section 73(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)No person other than a registered dealer or a person who is deemed to be a dealer who has failed to apply for registration under the provisions of clause (b) of sub-section (10) of Section 22 shall collect any amount by way of tax under this Act and no collection of tax shall be made except in accordance with the provisions of this Act and the rules made thereunder.
