Revisional power to call records and modify subordinate tax orders where they are prejudicial to revenue after hearing concerned parties. The Revisional Authority may call for and examine records and, if a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper or omits material facts, may stay the decision, hear the person, inquire further and enhance, modify or annul the order. Revision is subject to bars where the order is under appeal, beyond applicable limitation periods, previously revised, or itself a revisional order. Revisional orders are final and binding subject to appellate provisions, and limitation periods exclude intervals when higher judicial decisions or court/tribunal stays apply. 'Record' and 'decision' are defined.