Revisional authority powers to call records and revise orders where revenue is prejudiced, subject to statutory limits.

The Revisional Authority may, on its own motion or on information or request, call for and examine records of subordinate officers' proceedings and, after hearing and inquiry, stay, enhance, modify or annul orders that are erroneous, illegal, improper or prejudicial to the revenue. Revision is constrained where specified appeals exist, where statutory time limits apply or have expired, where revision has already been taken, or where the order was itself a revisional order. Revision orders are final and certain periods are excluded in computing limitation.

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