(c)if the dealer-(i)has failed to pay any tax (including any penalty) due from him by or under any provisions of this Act, or any earlier law; or(ii)has failed, without sufficient cause, to furnish any declaration or return required to be furnished by or under the provisions of this Act (other than the provisions of section 61), or any earlier law; or(iii)is an undischarged insolvent; or(iv)has been convicted of an offence under this Act or any earlier law,
