Revisional Authority powers to examine records and modify subordinate tax orders after hearing, subject to limitation constraints. The Revisional Authority may call for and examine proceedings, stay a subordinate officer's decision deemed erroneous or prejudicial to revenue, and, after hearing and inquiry, enhance, modify or annul such decision. Its power is restricted where specified appeals exist, limitation periods have expired or been invoked, revision already occurred, or where the impugned order itself is a revision; certain appellate or court stay periods are excluded when computing limitation. Revision orders are final and binding subject to other appeal provisions; 'record' and 'decision' are defined for these purposes.