Recovery of penalty as tax due: Commission can refer unpaid competition fines to income tax authority for collection and reporting. The Commission may refer unpaid competition penalties to the Income-tax authority under section 39(2) to be recovered as tax due, treating the defaulting enterprise or person as an assessee in default; specified Income-tax Act recovery provisions (sections 221-227, 228A, 229, 232 and the Second Schedule) and related rules apply; Form V prescribes the particulars and instructs the Tax Recovery Officer to recover the penalty and inform the Commission of recovery.