40. Collection of tax only by registered dealers.- (1) No person who is not a registered dealer shall collect in respect of any sale of goods by him in Delhi any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with this Act and the rules made thereunder and at the rates specified under this Act. (2) Tax collected by a person who is not a registered dealer shall not be refunded and shall stand forfeited. | 
