Revisional authority powers: examine records and revise subordinate tax orders subject to limitation and appeal exclusions. Section 108 empowers the Revisional Authority to summon and examine records and, if a subordinate's decision is erroneous, illegal, improper or prejudicial to revenue or omits material facts, to stay and thereafter enhance, modify, annul or pass any appropriate order after hearing and inquiry. The power may be exercised on own motion, on information or on request, but is subject to limits including existing appeals, prescribed limitation periods, prior revision, and when the order itself arose from revisional powers; certain time exclusions for higher court proceedings and stays are provided.