Revisional authority powers permit reopening and modification of subordinate officers' orders when prejudicial to revenue after hearing. The Revisional Authority may call for records, examine proceedings, and, after hearing and inquiry, stay, enhance, modify or annul subordinate officers' orders deemed erroneous, illegal, improper, or prejudicial to the interest of revenue. Revision is circumscribed by appeal bar, limitation rules including a three-year cap, prior revision, and orders passed by revision powers; periods of appellate decisions and judicial stays are excluded for limitation. Revision orders are final and binding subject to other appellate provisions; 'record' and 'decision' are defined for this purpose.