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    <title>Appeal not to be filed in certain cases</title>
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    <description>Commissioner may, on Council recommendations, prescribe monetary limits by order or instruction to regulate filing of appeals by State tax officers; such limits do not bar filing in other cases with similar issues and non-filing under those directions is not to be construed as acquiescence, with tribunals and courts required to have regard to the circumstances of non-filing.</description>
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      <title>Appeal not to be filed in certain cases</title>
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      <description>Commissioner may, on Council recommendations, prescribe monetary limits by order or instruction to regulate filing of appeals by State tax officers; such limits do not bar filing in other cases with similar issues and non-filing under those directions is not to be construed as acquiescence, with tribunals and courts required to have regard to the circumstances of non-filing.</description>
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