Question

Which one of the following statements regarding the levying, collecting and distribution of Land Revenue is correct?

A The Union levies, collects and distributes the proceeds of land revenue between itself and the states
B The Union levies, and states collect it on behalf of the Union and all the proceeds of land revenue are distributed among the states
C The Union levies and collects the land revenue tax but all the proceeds are distributed among the states
D The states levy, collect and retain the proceeds of land revenue tax with themselves
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