Provided also that the Government may direct that the disqualification in this section shall not apply in respect of a person for reasons to be recorded in writing.

If the State Election Commission is satisfied that a person,- (a) has failed to lodge an account of election expenses within the time and in the manner required by or under this Act, and (b) has no good reason or justification for the failure, the State Election Commission shall, after following the procedure prescribed, by order published in the *Telangana Gazette, declare him,- (i) to be ineligible for a period of three years from the date of the said order to contest any election held for any office under this Act; and (ii) to have ceased to hold office, in case he is elected.]