Revisional power to examine records and alter subordinate tax orders, subject to appeal bars and limitation exclusions.

Revisional authority may examine records and, where a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper, or omits material facts, stay its operation, conduct further inquiry after hearing, and pass orders enhancing, modifying, or annulling the decision. The power arises on the authority's motion, on information, or at the request of the central tax commissioner. Exercise is limited by appeal status, prescribed limitation periods, prior revision, and when the order itself was passed in revision; periods of pending appeals or judicial stays are excluded from limitation. Definitions of "record" and "decision" are specified.

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