Section 39: Execution of orders of Commission imposing monetary penalty.

Q: What does Section 39 of The Competition Act, 2002 (CA 2002) deal with?

Section 39 CA 2002 pertains to "Execution of orders of Commission imposing monetary penalty.". It is part of the The Competition Act, 2002, a legislation enacted by the Parliament of India. Section 39 of The Competition Act, 2002 (CA 2002) prescribes execution of orders of Commission imposing monetary penalty. As verified on 19 May 2026.

Q: Is Section 39 CA 2002 still in force?

Yes, Section 39 of the The Competition Act, 2002 is currently in force across the Republic of India.

Q: What is धारा 39 CA 2002?

धारा 39 CA 2002 is the Devanagari Hindi reference for Section 39 of the The Competition Act, 2002. Section 39 of The Competition Act, 2002 (CA 2002) prescribes execution of orders of Commission imposing monetary penalty. As verified on 19 May 2026.

Q: What is Dhara 39 CA 2002?

Dhara 39 CA 2002 is the Roman Hindi reference for Section 39 of the The Competition Act, 2002. "Dhara" means "Section" in Hindi. Section 39 of The Competition Act, 2002 (CA 2002) prescribes execution of orders of Commission imposing monetary penalty. As verified on 19 May 2026.

Q: How to cite Section 39 of The Competition Act, 2002?

Cite as: "Section 39, The Competition Act, 2002 (CA 2002)" in legal briefs. For academic writing, use the BlueBook format: The Competition Act, 2002, § 39 (India).

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¹[39. Execution of orders of Commission imposing monetary penalty.—(1) If a person fails to pay any monetary penalty imposed on him under this Act, the Commission shall proceed to recover such penalty, in such manner as may be specified by the regulations.

(2) In a case where the Commission is of the opinion that it would be expedient to recover the penalty imposed under this Act in accordance with the provisions of the Income-tax Act, 1961 (43 of 1961), it may make a reference to this effect to the concerned income-tax authority under that Act for recovery of the penalty as tax due under the said Act.

(3) Where a reference has been made by the Commission under sub-section (2) for recovery of penalty, the person upon whom the penalty has been imposed shall be deemed to be the assessee in default under the Income Tax Act, 1961 (43 of 1961) and the provisions contained in sections 221 to 227, 228A, 229, 231 and 232 of the said Act and the Second Schedule to that Act and any rules made there under shall, in so far as may be, apply as if the said provisions were the provisions of this Act and referred to sums by way of penalty imposed under this Act instead of to income- tax and sums imposed by way of penalty, fine, and interest under the Incometax Act, 1961 (43 of 1961) and to the Commission instead of the Assessing Officer.

Explanation 1.—Any reference to sub-section (2) or sub-section (6) of section 220 of the income-tax Act, 1961 (43 of 1961), in the said provisions of that Act or the rules made thereunder shall be construed as references to sections 43 to 45 of this Act.

Explanation 2.—The Tax Recovery Commissioner and the Tax Recovery Officer referred to in the Income-tax Act, 1961 (43 of 1961) shall be deemed to be the Tax Recovery Commissioner and the Tax Recovery Officer for the purposes of recovery of sums imposed by way of penalty under this Act and 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.—Any reference to appeal in Chapter XVIID and the Second Schedule to the Incometax Act, 1961 (43 of 1961), shall be construed as a reference to appeal before the Competition Appellate Tribunal under section 53B of this Act.]

1. Subs. by Act 39 of 2007, s. 31, for section 39 (w.e.f. 20-5-2009).