Adjudication time limits: stay periods and appellate delays excluded, with hearing rights and limits on demands. The Act excludes stay periods and certain appellate delay from computation of limitation for sections 73 and 74; where fraud or wilful misstatement is not established against a section 74 notice, the proper officer shall determine tax as if a section 73 notice were issued. Orders pursuant to appellate directions must be issued within two years. A written request secures an opportunity to be heard, adjournments may be granted for sufficient cause but not more than three times, orders must state facts and basis, demands cannot exceed notice grounds, interest is payable regardless of its specification, adjudication concludes if statutorily delayed, unpaid self-assessed tax is recoverable under separate provision, and penalty under sections 73 or 74 bars duplicate penalties.