Appeal filing limits by revenue officers may be administratively fixed, non filing not to be treated as acquiescence. The Commissioner may, on Council recommendations, issue orders prescribing monetary limits to regulate when a State tax officer may file appeals or applications under the Chapter. Non filing under such administrative directions does not bar the officer from filing in other cases on similar issues and does not amount to acquiescence; tribunals and courts must consider the circumstances of non filing.
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Provisions expressly mentioned in the judgment/order text.
Appeal filing limits by revenue officers may be administratively fixed, non filing not to be treated as acquiescence.
The Commissioner may, on Council recommendations, issue orders prescribing monetary limits to regulate when a State tax officer may file appeals or applications under the Chapter. Non filing under such administrative directions does not bar the officer from filing in other cases on similar issues and does not amount to acquiescence; tribunals and courts must consider the circumstances of non filing.
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