Exemptions To Physically Handicapped In Professional Tax In Maharashtra

I want to know the rules regarding exemptions to physically handicapped in professional tax in maharashtra

I want to know the rules of exemptions of professional tax in maharashtra because i learnt that for exemption handicapp should be more than 60 percent i want to know the exact facts. Secondly my employer allowed me exemption for 10 year but now prof tax dept is saying that i am not eligible please guide

secondly i would like to know as to who is responsible to cut professional tax employer or employee. If employer gives exemption wrongly who will pay the arrears of professional tax employer or employee