Monetary limits on officer appeals regulate filing, and non filing does not imply acquiescence in similar disputes. Commissioner may, on Council recommendations, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers. Failure to file under those orders does not prevent filing in other similar cases, and does not constitute acquiescence by the officer; tribunals or courts must consider the circumstances of non filing when hearing appeals or applications.
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.
Monetary limits on officer appeals regulate filing, and non filing does not imply acquiescence in similar disputes.
Commissioner may, on Council recommendations, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers. Failure to file under those orders does not prevent filing in other similar cases, and does not constitute acquiescence by the officer; tribunals or courts must consider the circumstances of non filing when hearing appeals or applications.
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