| (i) | - | an order of settlement passed under sub-section (4) of section 22D provides for the imposition of a penalty on the person who made the application under section 22C for settlement, on the ground of concealment of particulars of his net wealth; or |
| (ii) | - | after the passing of an order of settlement under the said sub-section (4) in relation to a case, such person is convicted of any offence under Chapter VIII in relation to that case; or |
| (iii) | - | the case of any such person was sent back to the Assessing Officer by the Settlement Commission on or before the 1st day of June, 2002, |