Revisional power to examine records and modify subordinate tax orders, subject to appeal and limitation constraints.

The Revisional Authority may call for and examine records, stay operation of a subordinate officer's decision if erroneous or prejudicial to revenue, hear the affected person, make further inquiry, and pass any order deemed just and proper including enhancement, modification or annulment. This power is subject to bars where the order is under appeal, where limitation periods apply or have expired, where revision has previously been taken, or where the order was itself passed in exercise of revisional power; specified exclusions of time apply for appellate decisions and court stays.

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