(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise and Salt… — LIST OF AMENDING ACTS

[(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise and Salt Act, 1944 (1 of 1944), or the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994); or]

3 [(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise and Salt Act, 1944 (1 of 1944), or the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994); or] (c) who has become an insolvent, shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to in clause (a), and for such time as the 4 [Principal Commissioner of Customs or Commissioner of Customs] or the competent authority under the 5 [Central Excise and Salt Act, 1944 (1 of 1944), or the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994)], as the case may be, may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c).

Section 3