(1) The Commissioner with the approval of the State Government may, from time to time, issue orders, instructions or directions to the authorities under this Act fixing the monetary limits for the purpose of regulating the filing of appeal under section 57 or revision under section 58 by the commercial tax authority under this Act.
(2) Where a commercial tax authority in pursuance of the orders, instructions or directions issued under sub-section(1),has not filed any appeal under section 57 or revision under section 58 on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal under section 57 or revision under section 58 on the same issue in the case of,-
(a) the same assessee for any other assessment year, or
(b) any other assessee for the same or any other assessment year,
(3) Notwithstanding that no appeal under section 57 or revision under section 58 has been filed by a commercial tax authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal under section 57 or revision under section 58 to contend that the Commercial tax authority has acquiesced in the decision on the disputed issue by not filing an appeal under section 57 or a revision under section 58 in any case.
(4) The Tribunal or High Court hearing such appeal or revision ,shall have regard to the orders, instructions or directions, issued under subsection( 1) and the circumstances under which such appeal under section 57 or revision under section 58 has been filed or not filed in respect of any case.