Q1037
Assertion (A): In Uttar Pradesh, the main tax imposed by Zila Panchayat is circumstances and property tax. Reason (R): It is levied on all persons residing in the territory of the Zila Panchayat. Select the correct answer:
A.
Both A and R are true and R is the correct explanation of A
B.
Both A and R are true but R is not a correct explanation of A
C.
A is true, but R is false
AnswerD.
A is false, but R is true
Answer: Option C
Solution
Answer: Option C
Solution:
In Uttar Pradesh, the main tax imposed by Zila Panchayat is circumstances and property tax but the powers of a Zila Panchayat to impose a tax on circumstances and property shall be subject to the conditions and restrictions prescribed under section 121 of the Act.