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| 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 | |
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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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