Gujarat Provincial Municipal Corporations Act, 1949
A qualified voter shall be exempted to vote at the election of the Municipal Corporation- (1) if he is physically incapable due to illness to vote or other bodily infirmity to come and discharge his obligation, or, (2) if he is absent on the date of election from the country or State of Gujarat, or (3) for such other valid and sufficient reasons as may be prescribed by rules by the State Government in consultation with the State Election Commission.