Section 61(7) in The M.P. Vanijyik Kar Adhiniyam, 1994
(7)In the case of an order passed in the first appeal under this Section against which an application for revision is filed to the Commissioner under sub-section (1) of Section 62, the order passed in revision shall be final and in the case of every other order passed in the first appeal or second appeal under this Section, such order shall, subject to the provisions of this Section 62 or Section 70 as the case may be, final.
