Revisional authority powers to call records and revise tax orders, subject to limitation and procedural safeguards.

The Revisional Authority may call for and examine records and, after opportunity of being heard and further inquiry if necessary, stay, enhance, modify or annul subordinate officers' orders that are erroneous, illegal, improper or prejudicial to revenue. Revision is barred where the order is subject to specified appeals, within unexpired appeal periods or beyond a three-year limit, where previously revised, or where already passed in revision; limited exceptions permit revision on unraised points. Time limits exclude periods of related appellate or court stays. "Record" and "decision" are defined to include available proceeding records and subordinate officers' intimations.

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