Adjudication and recovery cell streamlines taxpayer assessment, adjudication, and recovery through specialised jurisdictional officers. A separate Adjudication & Recovery Cell is constituted for Charge-I to Charge-VIII at Agartala to create specialisation among tax officials, ensure scrutiny of taxpayers by multiple officers, and secure speedy disposal of tax-related matters. Officers posted in the Cell are exclusively responsible for assessment, adjudication and recovery within their jurisdiction under the specified tax laws, are delinked from day-to-day charge work except for urgent issues, and must complete adjudication within the time limit prescribed in the respective Act.