Revisional authority powers permit administrative review and stay of tax orders, subject to appeal and limitation controls. The Revisional Authority may call for and examine records, stay the operation of subordinate orders, hear the person concerned, make further inquiry, and pass just and proper orders including enhancement, modification or annulment where decisions are erroneous, illegal, improper or prejudicial to revenue. Revision is subject to bars where orders are under appeal, where limitation periods apply or have expired, where earlier revision has occurred, or where orders were made under revisional powers; specified exclusions of time apply during pending appellate or stayed proceedings.