Section 12(4) in The Indian Police Service (Pay) Rules, 2016
(4)Notwithstanding anything contained in this rule, the State Government concerned in respect of any post under its control, or the Central Government in respect of any post under its control, may, for sufficient reasons to be recorded in writing, where equation is not possible, appoint any member of the Service to any such post without making a declaration that the said post is equivalent in status and responsibility of a post specified in Schedule II.
