The blind spot (optic disc) is the point where the optic nerve exits the eye and blood vessels enter/leave.
Step 1: Structure at the optic disc $\Rightarrow$ there are no photoreceptors present.
Step 2: Consequence $\Rightarrow$ since rods and cones are absent, light falling here is not transduced, creating a physiological scotoma (blind spot).
Therefore options (A), (B), and (C) are incorrect, and \fbox{(D) neither rod nor cone cells} is correct.