Subs. by Act 39 of 2007, s. 31, for section 39 (w.e.f. 20-5-2009). — THE COMPETITION ACT, 2002

1. Subs. by Act 39 of 2007, s. 31, for section 39 (w.e.f. 20-5-2009). reference made by the Commission under sub-section (2) would amount to drawing of a certificate by the Tax Recovery Officer as far as demand relating to penalty under this Act. Explanation 3 . —A —Any reference to appeal in Chapter XVIID and the Second Schedule to the Income -tax Act, 1961 (43 of 1961), shall be construed as a reference to appeal before the Competition Appellate Tribunal under section 53B of this Act.]

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