law: Voluntary Disclosure of Income and Wealth Act, 1976
  
  21. Provisions of Act not to apply to certain persons.-
  The
  
  provisions of this Act shall not apply to any person in respect of whom an
  
  order of detention has been made under the Conservation of Foreign Exchange and
  
  Prevention of Smuggling Activities Act, 1974(52 of 1974):
  Provided
  
  that-
  (i)
  
  such order of detention, being an order to which the provisions of section 9 or
  
  section 12A of the said Act do not apply, has not been revoked on the report of
  
  the Advisory Board under section 8 of the said Act or before the receipt of the
  
  report of the Advisory Board; or
  (ii)
  
  such order of detention, being an order to which the provisions of section 9 of
  
  the said Act apply, has not been revoked before the expiry of the time for, or on
  
  the basis of, the review under sub-section (3) of section 9, or on the report
  
  of the Advisory Board under section 8, read with sub-section (2) of section 9,
  
  of the said Act; or
  (iii)
  
  such order of detention, being an order to which the provisions of section 12A
  
  of the said Act apply, has not been revoked before the expiry of the time for,
  
  or on the basis of, the first review under sub-section (3) of that section, or
  
  on the basis of the report of the Advisory Board under section 8, read with
  
  sub-section (6) of section 12A, of the said Act; or
  (iv)
  
  such order of detention has not been set aside by a court of competent
  
  jurisdiction.