Recovery as fine under section 79: request to treat tax, interest and penalty demand for judicial recovery. Application seeking court-assisted enforcement of tax liabilities by requesting a Magistrate to treat a statutory demand as a fine for recovery, identifying the demand order reference, taxpayer, period and an itemised statement of amounts due (tax, interest, penalty, fees and cess), and directing the Magistrate to proceed under the clause permitting treatment of the demand as a fine.