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    <title>Appeal not to be filed in certain cases.</title>
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    <description>Section 120 authorises the Commissioner, on Council recommendation, to fix monetary limits and issue orders or directions regulating when a State tax officer may file appeals or applications; non filing under those directions does not bar later appeals in other similar cases, does not constitute acquiescence by the officer, and tribunals or courts must consider the circumstances of non filing when hearing related appeals.</description>
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      <description>Section 120 authorises the Commissioner, on Council recommendation, to fix monetary limits and issue orders or directions regulating when a State tax officer may file appeals or applications; non filing under those directions does not bar later appeals in other similar cases, does not constitute acquiescence by the officer, and tribunals or courts must consider the circumstances of non filing when hearing related appeals.</description>
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