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<h1>Revisional authority power to correct subordinate orders when errors are prejudicial to revenue, subject to hearing rights.</h1> A revisional authority authorised under the Act may call for and examine orders passed by subordinates and, if it considers an order erroneous in a way that is prejudicial to revenue, illegal, improper, or neglectful of material facts, may revise that order after giving the affected person an opportunity of being heard; this power also extends to matters arising from Comptroller and Auditor General observations.