Revisional powers over subordinate tax orders allow supervisory correction and stay to protect revenue and ensure proper decisions. Chief Commissioner or Commissioner may call for and examine records and, if a subordinate's decision is erroneous and prejudicial to revenue or omits material facts, may stay the order, hear the person, inquire further and pass such order as just and proper, including enhancing, modifying or annulling the decision; 'record' includes all available proceeding records and 'decision' includes intimations by lower officers.