Revisional authority power allows calling records, staying orders and modifying decisions when prejudicial to revenue. The Revisional Authority may call for and examine records and, if a subordinate officer's decision is found erroneous, illegal, improper or prejudicial to revenue, stay its operation and, after hearing and inquiry, enhance, modify or annul the decision. Revision may be initiated on the authority's motion, on received information or at a commissioner's request, but is subject to procedural bars including pending relevant appeals, prior revision, decisions made under revisional powers, and limitation constraints; periods consumed by related appellate proceedings or stays are excluded for limitation purposes.
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 power allows calling records, staying orders and modifying decisions when prejudicial to revenue.
The Revisional Authority may call for and examine records and, if a subordinate officer's decision is found erroneous, illegal, improper or prejudicial to revenue, stay its operation and, after hearing and inquiry, enhance, modify or annul the decision. Revision may be initiated on the authority's motion, on received information or at a commissioner's request, but is subject to procedural bars including pending relevant appeals, prior revision, decisions made under revisional powers, and limitation constraints; periods consumed by related appellate proceedings or stays are excluded for limitation purposes.
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