Q.

Which one of the following taxes is collected and utilized by the State Governments?

A. Personal income tax
B. Corporation tax
C. Land revenue
D. Custom duties
Answer» C. Land revenue
Explanation: The Constitution allocates the taxation of agricultural income to states. Lan revenue is a major source of revenue for states in India. For purpose of revenue management, a State is divided into various districts, each in the charge of a Deputy Commissioner, also known as Collector indicating his responsibility for the realization of all Government revenues.
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