Revisional Authority powers to revise subordinate tax orders where prejudicial to revenue, subject to statutory exclusions and limitation. Section 108 authorises the Revisional Authority to examine records and pass just and proper orders-including enhancement, modification or annulment-where subordinate officers' decisions are erroneous and prejudicial to revenue, allowing stays and further inquiry after hearing. Exercise of this power is constrained by exclusions for orders under appeal, limitation periods, prior revision, and certain orders passed under revisional powers, while periods under appellate consideration or judicial stay are excluded from limitation; revisional orders are final and binding and specified definitions of 'record' and 'decision' apply.