Revision powers permit correcting orders prejudicial to revenue, subject to specified exclusions and limitation safeguards. The Revisional Authority may call for and examine records and, on its own motion or on information or request, revise subordinate officers' decisions that are erroneous and prejudicial to revenue, staying such decisions if necessary, after hearing and inquiry, and may enhance, modify, or annul them. Revision is constrained by exclusions where appeals exist, by time limits including a general three-year bar, by prior revision, and by orders passed under revisional powers; periods of appellate consideration or court stays are excluded when computing limitation. 'Record' and 'decision' are defined for these purposes.