Section 2(1)(k) in The Competition Commission of India (Manner of Recovery of Monetary Penalty) Regulations, 2011
(k)"Secretary" means the Secretary appointed under sub-section (1) of section 17 of the Act and includes an officer of the Commission authorised by it to function as Secretary;(I) "Tax Recovery Officer" means the Tax Recovery Officer as referred to in Explanation 2 to section 39 of the Act and defined in clause (44) of section 2 of the Income-tax Act, 1961 (43 of 1961).