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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Recovery of monetary penalties: Commission may invoke income-tax recovery procedures, deeming the person assessee in default with appellate remedy.</h1> Commission may recover unpaid monetary penalties under prescribed regulations or may refer the penalty to the income-tax authority for recovery as tax. Following such reference, the penalised person is deemed the assessee in default and specified income-tax recovery provisions and rules apply insofar as relevant, with Tax Recovery Commissioner/Officer functions treated as operative and appeals recharacterised as appeals before the Competition Appellate Tribunal.

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