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    <title>Prohibition on unauthorised collection of tax.</title>
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    <description>The prohibition on unauthorised collection of tax prevents any person who is not a registered person from collecting any amount by way of tax for supplies of goods or services, and requires that registered persons collect tax only in accordance with the provisions of the Act and the rules made thereunder.</description>
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      <description>The prohibition on unauthorised collection of tax prevents any person who is not a registered person from collecting any amount by way of tax for supplies of goods or services, and requires that registered persons collect tax only in accordance with the provisions of the Act and the rules made thereunder.</description>
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