(b)who is convicted of an offence connected with any proceeding under this Act, the [Central Excises and Salt Act, 1944 (1 of 1944)], or the [Gold (Control) Act, 1968 (45 of 1968)] [ This Act has been repealed by Act 18 of 1990, Section 2 (w.e.f. 6.6.1990).][; or [Inserted by Act 44 of 1980, Section 50 and Schedule V (w.e.f. 11.10.1982). ]