Over-assessment reduction urged to cut avoidable tax appeals and prioritise clearance of long-pending cases promptly. Commissioners are directed to intensify measures to curb over-assessments and reduce avoidable appeals by personal supervision in charges with high appeal filing percentages; they must also prioritise clearance of long-pending 'old appeals' and remove bottlenecks such as delayed orders under the relevant provision, late remand reports and failure to make assessment records available in time.