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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: non-filing by tax officers does not constitute acquiescence and tribunals must consider context.</h1> The Commissioner may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing under those orders does not preclude later appeals in other cases with similar issues, nor does it constitute officer acquiescence, and tribunals or courts must have regard to the circumstances prompting non-filing when hearing such appeals or applications.

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