Section 75 - General provisions relating to determination of tax.

Interest on short-paid tax remains payable even if not specified in the assessment order, affecting recovery and liability.

Stay periods are excluded when computing assessment limitation; if an enhanced notice for fraud is held unsustainable, tax must be determined as if a regular notice were issued. Appellate directions require an order within two years. A written request or contemplated adverse decision triggers an opportunity of hearing; adjournments are limited to three and must be recorded. Orders must state facts and grounds; demands cannot exceed notice grounds or amounts. Interest on short-paid tax is payable regardless of specification. Time-bars apply if adjudication exceeds prescribed multi-year periods, appellate pendency in related revenue-favouring appeals is excluded, unpaid self-assessed tax is recoverable under the collection provision, and duplicate penalties are prohibited.