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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Monetary limits on appeals may restrict filing but do not imply officer acquiescence in disputed legal issues.</h1> The provision empowers the Board, on Council recommendation, to issue orders fixing monetary limits on appeals by central tax officers to regulate filing. Non-filing under those directions does not prevent the officer from filing in other cases with similar legal issues and does not constitute acquiescence by the officer; tribunals and courts must consider the circumstances of non-filing pursuant to such administrative directions.

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