For the purposes of this Act, any of the following circumstances shall be deemed to be a reasonable excuse for the non-attendance of a child at an approved school,—
         (a) that there is no approved school within the prescribed distance from his residence;
         (b) that the child is receiving instruction in some other manner which is declared to be satisfactory by the State Government or by an officer authorised by it in this behalf;
         (c) that the child has already completed primary education up to the class or standard specified in the declaration under section 4;
         (d) that the child suffers from a physical or mental defect which prevents him from attendance;
         (e) that there is any other compelling circumstance which prevents the child from attending school, provided the same is certified as such by the attendance authority;
         (f) such other circumstance as may be prescribed.