Revisional authority powers to call records and modify subordinate officers' orders, subject to appeal bars and limitation rules.

The Revisional Authority may call for and examine records and, if a subordinate officer's decision is erroneous and prejudicial to revenue or omits material facts, stay that order and after hearing pass such order as it deems just, including enhancing, modifying or annulling it. Exercisability is restricted where the order is under appeal, within the limitation period or beyond three years, previously revised, or itself issued under revisional power; certain points not raised in appeal may be revised within specified later limits. Revision orders are final subject to appellate provisions, and specified periods of pending appeals or stays are excluded from limitation.

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