Section 633 discretionary relief requires honesty, reasonableness, and excusable circumstances; mandatory filing breaches were not enough here.

Relief under section 633 of the Companies Act, 1956 is discretionary and depends on a clear showing that the applicant acted honestly and reasonably and that the surrounding circumstances justify excuse. Where the alleged defaults concern numerous mandatory company-law requirements, mere later communication to the Registrar or filing of a revised return is not enough to establish bona fides or cure the lapse for purposes of statutory indulgence. In the absence of evidence supporting honest and reasonable conduct, the refusal to grant relief from proposed prosecution was upheld.

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Issues: Whether relief under section 633 of the Companies Act, 1956 could be granted to excuse the appellants from proposed prosecution for violations noticed in the company returns and records.

Analysis: Relief under section 633 is discretionary and can be granted only when the applicant shows that the alleged lapse falls within the statutory field, that he acted honestly and reasonably, and that the surrounding circumstances justify excusing him. The violations here were numerous, related largely to mandatory provisions, and were not shown to be mere inadvertent errors. A later communication to the Registrar and a revised return did not by themselves establish rectification sufficient to attract the statutory indulgence. In the absence of evidence enabling a finding that the appellants had acted honestly and reasonably in the circumstances, the court found no basis to interfere with the refusal of relief.

Conclusion: The appellants were not entitled to discretionary relief under section 633, and the refusal to excuse them from prosecution was upheld.

Final Conclusion: The decision affirms that relief from prosecution under section 633 is available only on a clear showing of honesty, reasonableness, and excusable circumstances, and not where the breaches concern mandatory requirements without adequate proof of bona fides.

Ratio Decidendi: Discretionary relief under section 633 of the Companies Act, 1956 can be granted only if the applicant establishes honest and reasonable conduct and circumstances sufficient to justify excuse; breaches of mandatory provisions, without such proof, do not warrant relief.

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