Determination of tax procedures stress limitation exclusions for stayed notices and adherence to show cause grounds. Determination of tax procedures require that appellate stays exclude the stay period from limitation; if fraud allegations are not sustained on appeal, the Proper Officer shall treat the matter as a show cause notice under ordinary determination provisions. Orders following appellate directions must be issued within two years of communication. Persons facing adverse decisions must be given an opportunity to be heard, and orders cannot demand amounts beyond those specified in the originating show cause notice. Interest on shortpaid or unpaid tax is payable irrespective of mention in the order, and lapsed assessment timelines result in proceedings being deemed concluded. Penalty under assessment provisions is exclusive for the same act.