Given below are two statements, one is labeled as Assertion (A) and the other is Reason (R):
Assertion (A): Zila Panchayats of Uttar Pradesh are imposing only “Circumstances and Property tax.
Reason (R): This tax is levied on all the people in the Zila Panchayat Region.
Select the correct Answer using the codes given below.
1
Both (A) and (R) are true and (R) is the correct explanation of (A).
2
Both (A) and (R) are true, but (R) is not the correct explanation of (A).
3
(A) is true, but (R) is false.
4
(A) is false, but (R) is true.