Revisional Authority powers: examine records and modify subordinate tax orders subject to limitation and procedural safeguards. Section 108 empowers the Revisional Authority to call for and examine records and, after opportunity of hearing and any further inquiry, to pass orders enhancing, modifying or annulling subordinate officers' decisions that are prejudicial to revenue, illegal, improper, or omit material facts, and to stay operation of such orders if necessary; the power is subject to specified limitations, finality subject to appellate provisions, exclusion of certain periods in computing limitation, and definitions of 'record' and 'decision'.