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    <title>Powers of Revisional Authority.</title>
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    <description>Section 108 empowers the Revisional Authority to call for and examine records and, after opportunity of hearing and any further inquiry, to pass orders enhancing, modifying or annulling subordinate officers&#039; decisions that are prejudicial to revenue, illegal, improper, or omit material facts, and to stay operation of such orders if necessary; the power is subject to specified limitations, finality subject to appellate provisions, exclusion of certain periods in computing limitation, and definitions of &quot;record&quot; and &quot;decision&quot;.</description>
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