Determination of tax: procedural rules require exclusion of stay periods, hearing rights, limited adjournments and limitation safeguards. Procedural rules require exclusion of court or tribunal stay periods from limitation for assessment; where fraud-based notices are invalidated on appeal the proper officer must determine tax under the ordinary assessment route; appellate directions must be implemented within two years. A written opportunity of hearing with limited adjournments and recorded reasons is required; orders must state facts and grounds, demand only specified amounts, and modify interest and penalty proportionately on appeal. Interest on short-paid tax is payable irrespective of its mention in the order, self-assessed tax may be recovered under separate recovery provisions, and duplicate penalties for the same act are prohibited.