Section 108 - Powers of Revisional Authority.

Revisional Authority powers permit suo moto revision and stay of subordinate orders prejudicial to revenue, subject to limitation rules.

Section 108 authorises the Revisional Authority to call and examine records suo moto or on information/request and, if a subordinate decision is erroneous, prejudicial to revenue, illegal, improper, or overlooks material facts, to stay that decision, hear the person, make further inquiry and pass appropriate orders including enhancing, modifying or annulling the order. The provision sets limits on revisional power where appeals exist or prescribed periods have elapsed, renders revision orders final subject to appellate provisions, and excludes certain periods from limitation; it defines 'record' and 'decision' for these purposes.