Provided that such physical disability shall be duly certified by a registered medical practitioner in the service of the State government not below the rank of a Civil Surgeon.

Power to override other laws Save as otherwise provided in this Act, the provisions of this Act in so far as they relate to the levy and collection of profession tax shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or any custom, usage or agreement or decree or order of a Court or other authority.