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    <title>Appeal not to be filed in certain cases.</title>
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    <description>The Commissioner may, on the Council&#039;s recommendation, issue orders fixing monetary limits to regulate when State tax officers may file appeals or applications; failure to file under those directions does not preclude later appeals in similar cases, does not constitute acquiescence by the officer, and the Appellate Tribunal or court must have regard to the circumstances leading to non-filing.</description>
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      <description>The Commissioner may, on the Council&#039;s recommendation, issue orders fixing monetary limits to regulate when State tax officers may file appeals or applications; failure to file under those directions does not preclude later appeals in similar cases, does not constitute acquiescence by the officer, and the Appellate Tribunal or court must have regard to the circumstances leading to non-filing.</description>
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