Revisional authority powers: call for records, stay and amend orders to protect revenue while observing limitation bars. The Revisional Authority may, on its own motion or upon information or request, call for and examine records of subordinate officers' proceedings if a decision is erroneous or prejudicial to revenue, and may stay, inquire, and thereafter enhance, modify, annul or pass any order after affording an opportunity of being heard. Revision is subject to bars where an appeal exists, where limitation prevents revision or a prior revision has occurred; periods of related appellate decisions or judicial stays are excluded when computing limitation. Revision orders are, subject to certain appellate provisions, final and binding.