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20 May 2018 "The Revisional Authority may pass an order on any point which has not been raised and decided in an appeal before AA/Tribunal/High Court/ Supreme Court, before the expiry of a period of 1 year from the date of the order in such appeal or before the expiry of period of 3 years from the date of initial order, which ever is later"

Not able to understand this time limit. Please help.

20 May 2018 if initial order date : 31-12-2013, order date of appeal 31-12-2014, then time limit is upto 31-12-2016
if initial order date : 31-12-2013, order date of appeal 31-12-2016, then time limit is upto 31-12-2017




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