Which one of the following taxes is collected and utilized by the State Governments ?
Options:
A .  Custom duties
B .  Corporation tax
C .  Land revenue
D .  Personal income tax
Answer: Option C Answer: (c) 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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