(c)the non-compliance or contravention was in respect of matters which, in the opinion of the Court dealing with the case, [were immaterial] [ Substituted by Act 52 of 1964, Section 3 and Schedule II, for " was immaterial" (w.e.f. 29.12.1964).], or was otherwise such as ought, in the opinion of that Court, having regard to all the circumstances of the case, reasonably to be excused: