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    <description>Section 120 authorises the Chief Commissioner, on Council recommendation, to fix monetary limits by orders or instructions to regulate when a State tax officer may file appeals or applications. Non filing in compliance with those administrative limits does not preclude the officer from filing in other cases involving the same or similar legal questions, nor may parties contend that the officer has acquiesced; tribunals or courts must have regard to the circumstances of non filing.</description>
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      <description>Section 120 authorises the Chief Commissioner, on Council recommendation, to fix monetary limits by orders or instructions to regulate when a State tax officer may file appeals or applications. Non filing in compliance with those administrative limits does not preclude the officer from filing in other cases involving the same or similar legal questions, nor may parties contend that the officer has acquiesced; tribunals or courts must have regard to the circumstances of non filing.</description>
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