In Acme Folding Box Co. Inc. v. Finance Admin., 67 A.D.2d 689, (2d Dept 1979) the property owner sought to commence a proceeding before the Tax Commission. The owner filed a petition that did not contain a Supreme Court index number but was otherwise timely and proper. The President of the Tax Commission had sua sponte adopted an index number requirement "strictly for the benefit of the workings of his office." Id. at 690. The court found the requirement "highly questionable." Acme thus stands for the proposition that the Tax Commission may not, simply for its own purposes, increase the requirements for review beyond those imposed by statute.