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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 by tax officers but do not amount to acquiescence in decisions.</h1> The Commissioner may, on the Council's recommendation, issue orders fixing monetary limits to regulate when State tax officers may file appeals or applications; failure to file under those directions does not preclude later appeals in similar cases, does not constitute acquiescence by the officer, and the Appellate Tribunal or court must have regard to the circumstances leading to non-filing.

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