Determination of tax: exclusion of appellate stay periods and procedural limits govern issuance and recovery of tax orders. Periods of judicial or appellate stay and the time spent on appellate remedies prejudicial to revenue are excluded in computing limitation periods for tax determination; if a fraud-based notice is held unsustainable, the proper officer must determine tax as if issued under ordinary notice provisions. Orders directed by appellate forums must be issued within two years. Hearings must be granted on written request, adjourned for sufficient cause up to three times, and orders must state facts and reasons. Demands cannot exceed notice-stated amounts, interest on short-paid tax is payable regardless, and unpaid self-assessed tax is recoverable under recovery provisions.