A joint session of Parliament is not envisaged in which one of the following situations?

A. If a Bill has been totally rejected by one of the Houses of Parliament

B. When a bill passed by Lok Sabha is partly modified by Rajya Sabha with regard to imposition of a tax

C. When the Houses have disagreed as to the amendments to be made in the Bill

D. When a Bill seeking to create a new State has been passed by one House and the same is not passed by the other House

Answer: Option B