Revisional power to review and alter subordinate tax orders where decisions are erroneous or prejudicial to revenue, subject to limits.

Section 108 empowers the Revisional Authority to call for and examine records and, after hearing and inquiry, to stay, enhance, modify, annul or pass any order it considers just where subordinate officers' decisions are erroneous, illegal, improper or prejudicial to revenue or have omitted material facts. The power may be exercised on motion, on information or on request from the Commissioner, but is subject to limits including bar by specified appeals, limitation periods, prior revision, and exclusion rules for periods spent in higher appellate proceedings or court-ordered stays.

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