Regulation of appeal filing by tax officers allows monetary limits to govern when appeals are pursued, without implying acquiescence. Section 120 authorizes the Commissioner, on Council recommendations, to fix monetary limits by orders or directions to regulate filing of appeals or ... Summary
Regulation of appeal filing by tax officers allows monetary limits to govern when appeals are pursued, without implying acquiescence.
Section 120 authorizes the Commissioner, on Council recommendations, to fix monetary limits by orders or directions to regulate filing of appeals or applications by State tax officers; non-filing under those directions does not bar filing in other cases nor does it amount to acquiescence, and tribunals or courts must consider the circumstances of non-filing.
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