Penalty for cartel agreements: profit after tax is the base for penalty calculation under the proviso to the Act. Where a contravention arises from an anti competitive agreement by a cartel, the Commission may impose a penalty under the proviso to Section 27(b) of the Act, and profit after tax shall be considered as the base for determining that penalty; the Commission may also have due regard to the factors specified in paragraph 3(2) of the Guidelines.