Section 75 - General provisions relating to determination of tax.

Exclusion of stay periods in tax proceedings clarifies time computation, hearing rights, demand limits and recovery mechanisms.

Periods of stay by a court or tribunal are excluded in computing limitation periods for tax assessment. If a fraud-based notice is held unsustainable, the officer must proceed under the general assessment provision. Appellate directions must be implemented within two years. The taxpayer is entitled to a hearing and limited adjournments (recorded, up to three). Orders must state facts and basis; demands cannot exceed notice grounds or amounts. Appellate modification adjusts interest and penalty; interest is payable even if not specified. Unpaid self-assessed tax is recoverable under general recovery provisions, and duplicate penalties are barred.