Section 27A(e) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(e)[ Parents or Guardian of any person who is suffering from mental retardation specified in the rules made in this behalf, which is certified by a psychiatrist working in a Government Hospital : [Clauses (e) & (f) were substituted by Mall. 19 of 1996, (w.e.f. 1-4-1995).]
