Powers of Revisional Authority [Section 108]

Revisional powers to modify or annul subordinate tax orders where prejudicial to revenue, subject to appeal bars and time limits.

Section 108 authorises a designated Revisional Authority to stay, enhance, modify or annul subordinate officers' orders that are erroneous or prejudicial to revenue after serving notice and hearing, subject to prescribed forms; such revision is time limited-generally within three years of the impugned decision and, where appeals intervene, within one year of the appellate order or three years from the original decision-and is barred where appeals are pending, statutory shorter challenge periods apply, or revision has previously been invoked; intervals between appellate decisions and judicial stays are excluded from the three year computation.