Appeal filing limits set by administrative order regulate officer appeals and do not imply acquiescence in decisions. Section 120 authorises the Chief Commissioner, on Council recommendation, to fix monetary limits by orders or instructions to regulate when a State tax officer may file appeals or applications. Non filing in compliance with those administrative limits does not preclude the officer from filing in other cases involving the same or similar legal questions, nor may parties contend that the officer has acquiesced; tribunals or courts must have regard to the circumstances of non filing.
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.
Appeal filing limits set by administrative order regulate officer appeals and do not imply acquiescence in decisions.
Section 120 authorises the Chief Commissioner, on Council recommendation, to fix monetary limits by orders or instructions to regulate when a State tax officer may file appeals or applications. Non filing in compliance with those administrative limits does not preclude the officer from filing in other cases involving the same or similar legal questions, nor may parties contend that the officer has acquiesced; tribunals or courts must have regard to the circumstances of non filing.
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