9911796707
TMI Blog2025 (2) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ffence u/s 276CC of the Act was committed. The due-date for filing the return of income for the AY 2011-12 was 30.09.2011. The appellant filed his return with delay on 04.03.2013. Hence, as the return was filed beyond the due date for filing the return, an offence under Section 276CC could be said to have been committed by the appellant prima facie. Similarly, the due date for filing the return of income for the AY 2013- 14 was 31.10.2013, whereas the appellant filed the return for the said year on 29.11.2014. Hence, the appellant once again breached the requirement of Section 276CC and thus committed an offence as defined under the said provision. Even otherwise, it has not been disputed by the appellant that an offence under Section 276CC was committed by him for AYs 2011-12 and 2013-14 respectively, and he had preferred compounding applications for both the assessment years. While his compounding application for the AY 2011-12 came to be allowed, his compounding application for the AY 2013-14 was rejected by Respondent no. 1 and the rejection was upheld by the High Court vide the impugned order. In view of the dictum laid in Prakash Nath Khanna [2004 (2) TMI 3 - SUPREME COUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 276CC has been made a Category A offence instead of a Category B offence and is compoundable up to three occasions. Although this would not have any direct implication on the case at hand since the same is governed by the 2014 guidelines, yet what this indicates is that there is a clear shift in the policy of the Department when it comes to the compounding of offences under Section 276CC in particular and in making the compounding regime more flexible and liberal in particular. Order:- We have reached the conclusion that the High Court fell in error in rejecting the writ petition filed by the appellant against the order passed by the Chief Commissioner of Income Tax, Vadodara rejecting the application for compounding. The offence as alleged to have been committed by the appellant under Section 276CC of the Act for the AY 2013-14 is, without a doubt, covered by the expression "first offence" as defined under the 2014 guidelines and thus the compounding application preferred by the appellant could not have been rejected by Respondent no. 1 on this ground alone. The impugned order passed by the High Court as well as the order passed by the Chief Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of prepaid taxes, the appellant was liable to pay self-assessment tax of Rs. 0/- which however remained unpaid by the due date prescribed for the filing of return of income. In the last, the appellant was called upon to show cause as to why proceedings under Section 276CC of the Act should not be initiated against him. The contents of the said notice are extracted hereinbelow: "Office of the Commissioner of Income Tax III 2nd floor, Aayakar Bhavan, Race Course Circle, Baroda 390 007 No.BRD/CIT-III/HQ/Pros/17/2014-15 Date.27.10.2014 To, Shri Vinubhai Mohanbhai Dobaria B-2/203, Subhlaxmi Coop. Housing Society Ankleshwar PAN ACIPD4420D Sir/Sirs, Sub: Launching of prosecution under section 276CC of the income Tax Act, 1961 Chapter XXII of the I.T.Act 1961 regd. On examination of records, it is seen that you have furnished your return of income for the assessment year 2011-12 declaring total income of Rs.49,79,700/- on 4.3.2013. Further, after allowing credit of prepaid taxes, you were liable to pay self assessment tax of Rs.0/- by due date of filing of return. Later, your return of income was processed under section 143(1) of the Act 20.3.2013 determining de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, after allowing credit of prepaid taxes, you were liable to ay self assessment tax of Rs.2,78,740/- by due date of filing of return. Later, your return of income was processed under section 143(1) of the Act on 5.1.2015. 2. In this context, take notice and show cause as to why proceedings under section 276CC of the Act should not be initiated against you for failure to furnish returns of income before expiry of the assessment year. You may attend either personally or through representative duly authorized on 19.3.2015 at 11.30 a.m. If you fail to attend, it would be presumed that you have nothing to say in the matter and this office shall proceed in the matter accordingly. Yours faithfully Dr. Banwari Lal Commissioner of Income Tax Vadodara -3 Vadodara" 7. The appellant replied to the aforesaid notice along with an application for compounding as per the Guidelines for Compounding of Offence, 2014 (hereinafter referred to as "the 2014 guidelines"). In his reply, the appellant stated that he had filed the return of income belatedly because necessary funds were not available with him to enable him to pay the assessed amount of tax. He further stated that the delay in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Application No. 5386 of 2017. The appellant, who was the petitioner before the High Court, contended that his compounding application had been rejected by Respondent No. 1 solely on the ground that the offence alleged to have been committed by the appellant of belated filing of the return of income for AY 2013-14 was not covered by the expression "first offence" as defined in the 2014 guidelines. The appellant further submitted that the show cause notice for the initiation of prosecution issued under Section 276CC of the Act for AY 2013-14 was issued on 12.02.2015 whereas he had already filed the return of income for the said assessment year on 29.11.2014, that is, much before the issuance of show cause notice on 12.02.2015 and therefore it could not be said that it was not the first offence. It was also contended by the appellant that the respondent had erroneously computed the date of issuance of show cause notice for AY 2011-12 for the purpose of holding that the appellant had committed the offence post that date. Lastly, it was argued by the appellant that the 2014 guidelines are only general guidelines and are not in the nature of strict law and thus are to be construed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 and therefore, the same can to be said to be first offence, cannot be accepted. What is required to be considered is whether for any prior year any show cause notice for prosecution is issued and served upon the petitioner or not. If the contention on behalf of the petitioner is accepted, in that case, it will be contrary to the clause 8(ii) of the Guidelines. In the present case, for AY 2011-12, the show cause notice was already issued under Section 276 CC of the Act on 27.10.2014 for non filing of return before due date (for AY 2011-12) and despite the same for the subsequent years i.e. for AY 2013-14 the assessee did not file return of income before due date of filing of return. Therefore, again the petitioner -assessee committed the offence for AY 2013-14. Thus, it cannot be said that in AY 2013-14 it can be said to be the "first offence" committed by the assessee. Under the circumstances, the respondent no.1 has rightly rejected the compounding application submitted by the petitioner. Rejection of the compounding application submitted by the petitioner is absolutely in consonance with the Guidelines, 2014. 5.0 Now, so far as submission on behalf of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits and therefore, we refrain from observing anything on merits, more particularly, the reasons given by the petitioner assessee for not filing return of income before due date, even for AY 2013-14. 9.0 In view of the above and for the reasons stated above, the impugned order passed by the respondent no.1 rejecting the compounding application submitted by the petitioner cannot be said to be either illegal or contrary to the Guidelines, we see no reason to interfere with the same. In view of the above and for the reasons stated above, present petition fails and same deserve to be dismissed and is accordingly dismissed." 11. In such circumstances referred to above, the appellant is here before this Court with the present appeal. B. SUBMISSIONS ON BEHALF OF THE APPELLANT 12. Mr. Tushar Hemani, the learned Senior Counsel appearing for the appellant, submitted that an offence as contemplated under Section 276CC of the Act is committed upon the failure of the assessee in furnishing the return of income within the due date as contemplated under Section 139(1) of the Act. He submitted that whether the assessee had filed a belated return of income, that is, after the expiry of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce under Section 276CC of the Act could be said to have been committed on 01.11.2013, therefore, it could be said that the same was committed before the first show cause notice seeking to initiate prosecution for the AY 2011-12 was issued against the appellant. Thus, even for the AY 2013-14, the offence committed by the accused under Section 276CC would come within the scope of the expression "first offence" as it is defined in the 2014 guidelines. 15. In such circumstances referred to above, the counsel prayed that there being merit in his appeal, the impugned order passed by the High Court be set aside and the respondent authorities be directed to accept the compounding application moved by the appellant. C. SUBMISSIONS ON BEHALF OF THE RESPONDENTS 16. Mrs. Monica Benjamin, the learned counsel appearing for the Revenue, submitted that the offence under a particular provision of the Act, for a specific assessment year, can only be committed once for that assessment year. She further submitted that the objective of the 2014 guidelines has never been to compound the same offence every year with no limit on the number of years for which it may be compounded. 17. Referring to Cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delayed filing of the return of income for AY 2011-12, the appellant had disclosed the commission of his first offence prior to the due date of filing return for AY 2013-14. Therefore, as the offence under Section 276CC of the Act for the AY 2013-14 was committed after the disclosure of the offence under Section 276CC for the AY 2011-12, hence the offence for the AY 2013-14 could not be said to be covered within the meaning of the expression "first offence" as defined in the 2014 guidelines. 22. Placing emphasis on a letter dated 29.09.2017, she submitted that in the said letter the appellant had admitted committing the second offence and having made such an admission, he cannot be permitted to retract from it at this stage. 23. The counsel further submitted that Clause 4 of the 2014 guidelines stipulates that compounding of offences is not a matter of right and therefore a hyper-technical view should not be taken by the Court while interpreting the 2014 guidelines and only such an interpretation which furthers the underlying intention behind the guidelines should be adopted. 24. She further submitted that the appellant's reading of the definition of the expression "first off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (2) of the said section or section 115WH or the return of income which he is required to furnish under sub- section (1) of section 139 or by notice given under clause (i) of sub-section (1) of section 142 or section 148 or section 153A, he shall be punishable,-- (i) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds twenty-five hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with imprisonment for a term which shall not be less than three months but which may extend to two years and with fine: Provided that a person shall not be proceeded against under this section for failure to furnish in due time the return of fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139-- (i) for any assessment year commencing prior to the 1st day of April, 1975; or (ii) for any assessment year commencing on or after the 1st day of April, 1975, if-- (a) the return is furnished by him before the expiry of the assessment year; or (b) the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : xxx xxx xxx (4) Any person who has not furnished a return within the time allowed to him under sub-section (1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. xxx xxx xxx 8) (a) Where the return under sub-section (1) or sub- section (2) or sub-section (4) for an assessment year is furnished after the specified date, or is not furnished, then whether or not the Assessing Officer has extended the date for furnishing the return under sub-section (1) or sub- section (2), the assessee shall be liable to pay simple interest at fifteen per cent per annum, reckoned from the day immediately following the specified date to the date of the furnishing of the return or, where n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undoubtedly, was to restrict the meaning of the expression "in due time" used in the said provision to the time period referred to in Section 139(1) and not to the time period referred to in Section 139(4). Explaining the meaning of the expression "wilful failure", the Court observed that the same has to be adjudicated factually by the trial court dealing with the prosecution of the case. The Court further observed that by virtue of Section 278E, the trial court has to presume the existence of culpable mental state and it would be open to the accused to plead the absence of the same in his defence. The relevant observations made by the Court are reproduced hereinbelow: "13. It is a well-settled principle in law that the court cannot read anything into a statutory provision which is plain and unambiguous. A statute is an edict of the legislature. The language employed in a statute is the determinative factor of legislative intent. The first and primary rule of construction is that the intention of the legislation must be found in the words used by the legislature itself. The question is not what may be supposed and has been intended but what has been said. "Statutes should be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally would "defeat the obvious intention of the legislation and produce a wholly unreasonable result", we must "do some violence to the words" and so achieve that obvious intention and produce a rational construction. [Per Lord Reid in Luke v. IRC [1963 AC 557 : (1963) 1 All ER 655 : (1963) 2 WLR 559 (HL)] where at AC p. 577 he also observed : (All ER p. 664 I) "This is not a new problem, though our standard of drafting is such that it rarely emerges."] 17. The heading of the section or the marginal note may be relied upon to clear any doubt or ambiguity in the interpretation of the provision and to discern the legislative intent. In CIT v. Ahmedbhai Umarbhai and Co. [1950 SCC 94 : AIR 1950 SC 134] after referring to the view expressed by Lord Macnaghten in Balraj Kunwar v. Jagatpal Singh [ILR (1904) 26 All 393 : 31 IA 132 : 1 All LJ 384 (PC)] it was held that marginal notes in an Indian statute, as in an Act of Parliament cannot be referred to for the purpose of construing the statute. Similar view was expressed in Board of Muslim Wakfs, Rajasthan v. Radha Kishan [(1979) 2 SCC 468] and Kalawatibai v. Soiryabai [(1991) 3 SCC 410 : AIR 1991 SC 1581] . Marginal notecertainly canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat since the return under sub-section (4) of Section 139 was filed before the discovery of any evasion, the provision has no application. The case at hand cannot be covered by the expression "in any other case". This argument though attractive has no substance. 20. The provision consists of two parts. First relates to the infractions warranting penal consequences and the second, measure of punishment. The second part in turn envisages two situations. The first situation is where there is discovery of the failure involving the evasion of tax of a particular amount. For the said infraction stringent penal consequences have been provided. Second situation covers all cases except the first situation elaborated above. 21. The term of imprisonment is higher when the amount of tax which would have been evaded but for the discovery of the failure to furnish the return exceeds one hundred thousand rupees. If the plea of the appellants is accepted, it would mean that in a given case where there is infraction and where a return has not been furnished in terms of sub- section (1) of Section 139 or even in response to a notice issued in terms of sub-section (2), the consequences flowing fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fence in the prosecution. Therefore, the factual aspects highlighted by the appellants were rightly not dealt with by the High Court. This is a matter for trial. It is certainly open to the appellants to plead absence of culpable mental state when the matter is taken up for trial." (Emphasis supplied) 35. What is discernable from the aforesaid decision is that an offence under Section 276CC could be said to have been committed as soon as there is a failure on the part of the assessee in furnishing the return of income within the due time as prescribed under Section 139(1) of the Act. Subsequent furnishing of the return of income by the assessee within the time limit prescribed under sub-section (4) of Section 139 or before prosecution is initiated does not have any bearing upon the fact that an offence under Section 276CC has been committed on the day immediately following the due date for furnishing return of income. 36. Thus, the appellant is right in his contention that the point in time when the offence under Section 276CC could be said to be committed is the day immediately following the due date prescribed for filing of return of income under Section 139(1) of the Act, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the appellant is entitled to the benefit of compounding of the offence under the relevant compounding guidelines. 41. The due-date for filing the return of income for the AY 2011-12 was 30.09.2011. The appellant filed his return with delay on 04.03.2013. Hence, as the return was filed beyond the due date for filing the return, an offence under Section 276CC could be said to have been committed by the appellant prima facie. 42. Similarly, the due date for filing the return of income for the AY 2013- 14 was 31.10.2013, whereas the appellant filed the return for the said year on 29.11.2014. Hence, the appellant once again breached the requirement of Section 276CC and thus committed an offence as defined under the said provision. 43. Even otherwise, it has not been disputed by the appellant that an offence under Section 276CC was committed by him for AYs 2011-12 and 2013-14 respectively, and he had preferred compounding applications for both the assessment years. While his compounding application for the AY 2011-12 came to be allowed, his compounding application for the AY 2013-14 was rejected by Respondent no. 1 and the rejection was upheld by the High Court vide the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Commissioner (Appeals) or the appropriate authority: Provided that the Principal Chief Commissioner or Chief Commissioner or, as the case may be, Principal Director General or Director General may issue such instructions or directions to the aforesaid income-tax authorities as he may deem fit for institution of proceedings under this sub- section. Explanation.--For the purposes of this section, "appropriate authority" shall have the same meaning as in clause (c) of section 269UA. (1A) A person shall not be proceeded against for an offence under section 276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under section 270A or clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under section 273A. (2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General. (3) Where any proceeding has been taken against any person under sub-section (1), any statement made or account or other document produced by such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e institution of proceedings. There is no warrant in interpreting this sub-section to mean that before any prosecution is launched, either a show-cause notice should be given or an opportunity afforded to compound the matter. The enabling provision cannot give a right to a party to insist on the Chief Commissioner or the Director General to make an offer of compounding before the prosecution is launched." 52. The effect and scope of the Explanation to Section 279, which was inserted vide the Finance Act, 1991 (Act 2 of 1991) was explained by this Court in the case of Y.P. Chawla v. M.P. Tiwari reported in (1992) 2 SCC 672. It was observed therein that the Explanation serves as a proviso to Section 279(2) of the Act, meaning thereby that the exercise of power under this section by the Commissioner must adhere to the periodically issued instructions by the Board. The Explanation grants the Board the authority to issue orders, instructions, or directions concerning the proper composition of offences under Section 279(2) and explicitly allows for directives requiring prior approval from the Board. The Court observed that when Section 279(2) is read alongside the Explanation, it become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) along with the Explanation, there is no manner of doubt that the Commissioner has to exercise the discretion under Section 279(2) of the Act in conformity with the instructions issued by the Board from time to time." iii. Guidelines for Compounding of Offences under Direct Tax Laws, 2014 53. The Guidelines for Compounding of Offences under Direct Tax Laws, 2014 were issued by the Central Board of Direct Taxes, Department of Revenue, Government of India in supersession of the previous guidelines which were issued on 16.05.2008. These guidelines were one in line of many guidelines which were issued by the Central Board of Direct Taxes from time to time to provide guiding principles for the exercise of the power conferred by section 279(2) of the Act which allows compounding of offences by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General either before or after the institution of proceedings. 54. Paragraph 2 of the 2014 guidelines specifies the date from which the guidelines would come into force and also the applications which would be governed by it. Paragraph 3 stipulates the authorities who are authorised to compound the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, interest, penalty and any other sum due, relating to the offence for which compounding has been sought. iii. The person undertakes to pay the compounding charges including the compounding fee, the prosecution establishment expenses and the litigation expenses including counsel's fee, if any, determined and communicated by the CCIT/DGIT concerned. iv. The person undertakes to withdraw appeal filed by him, if any, in case the same has a bearing on the offence sought to be compounded. In case such appeal has mixed grounds, some of which may not be related to the offence under consideration, the undertaking may be taken for appropriate modification in grounds of such appeal." 59. Paragraph 8 of the guidelines prescribes offences which are generally not to be compounded under the compounding guidelines. It provides that a Category A offence which is sought to be compounded by an applicant in whose case compounding was allowed in the past in an offence under the same section for which the present compounding application has been made on three occasions or more shall not be compounded. Secondly, it prescribes that category B offences will not be generally compounded other th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and which has a bearing on the offence sought to be compounded. v. Offences committed by a person which, as per information available with the CCIT/DGIT concerned, have a bearing on a case under investigation (at any stage including enquiry, filing of FIR/complaint) by Enforcement Directorate, CBI, Lokpal, Lokayukta or any other Central or State agency. vi. Offences committed by a person for which he was convicted by a court of law under Direct Taxes laws. vii. Offences committed by a person for which complaint was filed with the competent court 12 months prior to receipt of the application for compounding. viii. Offences committed by a person whose application for 'plea-bargaining' under Chapter XXI-A of 'Code of Criminal Procedure' is pending in a Court or a Court has recorded that a 'mutually satisfactory disposition of such an application is not worked out'. ix. Any other offence, which the CCIT/DGIT concerned considers not fit for compounding in view of its nature and magnitude." 63. Paragraph 9 of the 2014 guidelines empowers the Minister of Finance to relax the restrictions stipulated in Paragraph 8 of the guidelines for the purposes of com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return was due. This is in consonance with Section 139(8) of the Act and further fortifies the argument of the appellant that it is not the date of actual filing of belated return, but the date immediately following the due date for filing of return which is to be considered as the date of commission of the offence. 67. Paragraph 8 of the 2014 guidelines provides that a category B offence will generally not be compounded except when it is the first offence committed by the applicant. As discussed aforesaid, the offence committed by the applicant would be covered by the expression "first offence" if it is committed prior to: a. Issuance of any show-cause notice for prosecution; or b. Intimation relating to any prosecution by the Department to the applicant; or c. Launch of any prosecution, whichever is earlier. 68. In the case at hand, the show cause notice for the initiation of prosecution for the AY 2011-12 was the earliest in time and hence what falls for our determination is whether the offence under Section 276CC for the AY 2013-14 could be said to have been committed before the show cause notice for initiation of prosecution for the AY 2011-12 was issued by the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formal intimation of his liability for being prosecuted by the Department are to be treated as "first offence" and it shall be open to the assessee to pray for the compounding of such offences subject to other requirements being fulfilled. b. Second, any offence which is voluntarily disclosed by the assessee before its detection by the Department would also be treated as a "first offence". 73. The scheme that permeates Paragraph 8 of the 2014 guidelines allows only those offences to be treated as the "first offence" which are committed by the assessee either prior to a notice that he is liable to prosecution under the Act for the commission of such offences or those offences which are voluntarily disclosed by the assessee to the Department before they come to be detected. The latter part of the definition of the expression "first offence" is not to curtail the scope of the first half but to expand its ambit by including those cases where the assessee comes forward on his own initiative and discloses the commission of the offence. The meaning as sought to be given by the respondents to Paragraph 8 of the 2014 guidelines would turn the very purpose of having a two-fold definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77. In Sports Infratech (supra), the petitioner therein assailed the order rejecting its application for compounding of the offence under Section 276B of the Act. The application was rejected on the ground that the petitioner did not fulfil the criteria for consideration of its application as per the guidelines issued by the CBDT. Allowing the writ petition, the High Court observed that an application for compounding of an offence cannot be rejected without having regard to the specific facts of the case. The Court highlighted that the guidelines do not limit the authorities from exercising their discretion and therefore the authorities, while exercising their power under Section 279, are required to consider the objective facts in the application before it. The relevant observations from the said decision are reproduced hereinbelow: "6. The learned counsel for the Revenue urges that the binding nature of the Board's instructions and guidelines is apparent from Explanation to section 279(3) which clarifies that the power to grant or refuse compounding is essentially discretionary and actually administrative. Therefore, the guidelines framed for its exercise under section 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, nature and magnitude of the offence and the facts and circumstances of each case. Further, Paragraph 7 of the guidelines prescribes the eligibility conditions and Paragraph 8 provides those cases which are generally not to be compounded. Paragraph 9 carves out an exception and empowers the Minister of Finance to relax the conditions laid down in Paragraph 8 of the 2014 guidelines and allow compounding in a deserving case. 79. A plain reading of the 2014 guidelines reveals that while it is mandatory that the eligibility conditions prescribed under Paragraph 7 are to be satisfied, the restrictions laid down in Paragraph 8 have to be read along with Paragraph 4 of the Act which provides that the exercise of discretion by the competent authority is to be guided by the facts and circumstances of each case, the conduct of the appellant and nature and magnitude of offence. Seen thus, it becomes clear that the restrictions laid down in Paragraph 8 of the guidelines are although required to be generally followed, the guidelines do not exclude the possibility that in a peculiar case where the facts and circumstances so require, the competent authority cannot make an exception and allow ..... 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