Section 61(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)Any dealer or person aggrieved by an order passed in appeal under sub-section (1) may, in the prescribed manner, appeal against such order to the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] :Provided that the dealer or person may, at his option, instead of filing a second appeal under this sub-section, make an application for revision to the Commissioner under sub-section (1) of Section 62 and where the dealer or person exercises such option he shall be precluded from filing a second appeal under this sub-section.
