Limitation on departmental appeals: monetary thresholds permit non filing by tax officers without creating acquiescence in other cases. The Commissioner may, on Council recommendations, fix monetary limits regulating when State tax officers file appeals or applications; non filing pursuant to those limits does not prevent the officer from filing in other cases raising the same or similar legal issues, nor may a party contend that such non filing amounts to departmental acquiescence, and appellate bodies must consider the circumstances under which non filing occurred.