Commensurate price reduction: Authority may order price cuts, refunds and penalties when tax benefits aren't passed on. The Authority must, within three months of receiving the Director General of Safeguards' report, determine whether a registered person has passed on the benefit of a reduction in tax rate or input tax credit by way of a commensurate reduction in prices, grant an opportunity of hearing on written request, and when benefit has not been passed on may order price reduction, return of amounts with interest or recovery and deposit in the Fund, imposition of prescribed penalties, and cancellation of registration.