In furtherance of subsection (3) of section 53 of the Act, the Com missioner-General may waive the whole or any part of the rent, where the Commissioner-General is of the opinion that the strict enforcement of these Regulations regarding the payment of rent on any goods would cause hardship, owing to

(a) the nature of the goods,

(b) shortage of labour,

(c) heavy rains or other emergency,

(d) the seizure or detention of the goods, or

(c) any other exceptional cause.