(3)Subject to such rules as may be made in this behalf, if the prescribed authority is of the opinion that such circumstances as are referred to in sub-section (4) of section 132 are present, it may exempt any railway servant from the provisions of sub-section (1) or clause (i) of sub-section (2):Provided that a railway servant so exempted shall, in such circumstances as may be prescribed, be granted compensatory periods of rest for the periods he has foregone.