Revisional Authority powers to call records and modify orders where decisions are prejudicial to revenue, subject to limitation rules. The Revisional Authority may on its motion or receipt of information call for and examine records of subordinate officers' proceedings and, if a decision or order is prejudicial to revenue, illegal, improper, or omits material facts, may stay its operation and, after hearing and inquiry, enhance, modify, annul or pass any just order. Revision is barred where the order is under appeal, outside limitation periods or previously revised, though revision on unraised points may be permitted within the specified additional period; periods of higher court appeal or judicial stay are excluded from limitation. 'Record' and 'decision' are defined for the section.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revisional Authority powers to call records and modify orders where decisions are prejudicial to revenue, subject to limitation rules.
The Revisional Authority may on its motion or receipt of information call for and examine records of subordinate officers' proceedings and, if a decision or order is prejudicial to revenue, illegal, improper, or omits material facts, may stay its operation and, after hearing and inquiry, enhance, modify, annul or pass any just order. Revision is barred where the order is under appeal, outside limitation periods or previously revised, though revision on unraised points may be permitted within the specified additional period; periods of higher court appeal or judicial stay are excluded from limitation. "Record" and "decision" are defined for the section.
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