Adjudication jurisdiction reallocation assigns tax notices and assessments to officers by pecuniary responsibility, restoring audit and intelligence roles. The Commissioner assigns specific proper officer functions among tax cadres and permits exercise of powers over subordinates; Assistant State Tax Officers are tasked with risk based monthly return scrutiny and technical verification. Notices from Intelligence and Audit wings are to be transferred to jurisdictional assessment verticals for adjudication, with annual return scrutiny remaining with Audit. Adjudication of tax demands is reallocated by pecuniary jurisdiction so senior officers handle higher value cases; refund processing must be time bound with pre audit limited to arithmetic checks and legal issues addressed in post audit.