Revisional power: authority may call records and revise subordinate orders prejudicial to revenue after hearing.

The Revisional Authority may on its own motion or on information or request call for and examine the record of proceedings and, if a subordinate officer's decision is erroneous, illegal, improper, prejudicial to revenue or omits material facts, may stay the order, hear the person, inquire further and pass such order as deemed just, including enhancing, modifying or annulling the decision; limitations, appeal bars, exclusion of periods during appellate decisions or stays, and definitions of "record" and "decision" apply.

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