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( 1) The Commissioner may, on the recommendationsofthe Appeal not to be filed in Council. from time to time, issue orders or instructions certain cases. or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by theofficer of the State tax under the provisions ofthis Chapter. (2) Where, in pursuance ofthe orders or instructions or directions issued under sub-section ( 1 ), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State . tax from filing appeal or application in any other case involving the same or similar issues or questions oflaw. (3) Notwithstanding the fact that no appeal or application has beenfiled by the officer of the State tax pursuant to the orders or instructions or directionsissued under sub-section (1), no person, being a party in appeal or application shall contend that theofficerof the State tax has acquiesced in the decision on the disputed issue by not filing an appealor application. 122 (4) The.? Trib.\Ulal or court hearing such.appeal or appl;.catipn shall .?'WC reprd to the circumstances under which appeal or applicatio? was not filed byJhe officer of the Stati tax in pursuance of theorders or instructions or directions issued under ?\lb-section (1).