Section 27A(c) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(c)[ Any person suffering from a permanent physical disability (including blindness), being a permanent physical disability specified in the rules made in this behalf by the State Government, which is certified by a physician, a surgeon or an oculist, as the case may be, working in a Government Hospital and which has the effect of reducing considerably such individual's capacity for normal work or engaging in a gainful employment or occupations: [This Clause 'C' was substituted and deemed to have been substituted w.e.f. 1.4.1995 by Maharashtra 19 of 1996.]