Revisional authority powers to examine records and modify subordinate tax orders, subject to procedural limits and exclusion of time. The Revisional Authority may call for and examine records and, after hearing and inquiry, stay, enhance, modify or annul subordinate officers' decisions that are erroneous, illegal, improper or prejudicial to revenue. Revision is subject to procedural bars where the order is under appeal, already revised, passed under revisional powers, or affected by limitation periods; periods during related appellate proceedings or court-ordered stays are excluded from limitation. 'Record' includes all records available at examination and 'decision' includes intimations by lower officers.