Regulation of appeals by state tax officers: monetary limits may restrict filing, but non-filing does not imply acquiescence. The Commissioner may, on Council recommendation, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; such non-filing under those directions does not prevent filing in other cases nor constitute acquiescence by the officer, and appellate bodies must consider the circumstances of non-filing when hearing the appeal.
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.
Regulation of appeals by state tax officers: monetary limits may restrict filing, but non-filing does not imply acquiescence.
The Commissioner may, on Council recommendation, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; such non-filing under those directions does not prevent filing in other cases nor constitute acquiescence by the officer, and appellate bodies must consider the circumstances of non-filing when hearing the appeal.
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