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
D. A is false, but R is true
Answer: Option C
Solution (By Examveda Team)
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.This Question Belongs to State GK >> Uttar Pradesh
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