Adjudication procedure requires personal hearing and quasi judicial determination of short levy or dropping of proceedings.

Adjudication begins with a demand notice and the noticee's reply, followed by a mandatory personal hearing; the adjudicating authority must independently decide as a quasi-judicial body to determine short levy or drop proceedings and issue an appealable order. If determination is impeded by pending appeals, stays, Board directions, or settlement admissions, the case may be kept pending with notice to the person and the statutory time limits apply from when the impediment ends. Confirmed demands are enforced through departmental adjustments, attachment and sale of assets, or recovery via district revenue mechanisms.

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