Section 82(1)(b) in The M.P. Vanijyik Kar Niyam, 1995
(b)a period of three years has not elapsed-(i)since the date of expiry of one year from the date of order, where no first appeal or revision had been filed against such order within the time provided therefor; or(ii)since the date of expiry of one year from the date of the order in first appeal, where no second appeal or revision had been filed against such order within the time provided therefor; or(iii)since the date of order in revision :