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          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.

          <h1>Revisional authority powers to review and modify subordinate tax orders subject to procedural limits and stay provisions.</h1> Revisional Authority may examine records and, if a subordinate decision is erroneous, illegal, improper or prejudicial to revenue, may stay that decision and, after hearing and inquiry, enhance, modify or annul it. This power may be exercised on own motion, on information received, or on request, but is subject to exclusions where the order is under appeal, time-barred, previously revised, or itself a revisional order; appellate or judicial stays are excluded for limitation computations. 'Record' and 'decision' are defined for these purposes.

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