The correct answer is: b) Property Tax
Property tax is a tax levied on the value of real estate. It is a major source of revenue for local governments, and is used to fund a variety of services, such as schools, roads, and libraries.
Professional tax is a tax levied on the income of professionals, such as doctors, lawyers, and accountants. It is a source of revenue for both state and central governments.
Entertainment tax is a tax levied on the sale of tickets to entertainment events, such as movies, plays, and concerts. It is a source of revenue for state governments.
Vehicle tax is a tax levied on the ownership of vehicles, such as cars, trucks, and motorcycles. It is a source of revenue for both state and central governments.
In Assam, property tax is collected by local bodies (municipalities, panchayats). It is a major source of revenue for these bodies, and is used to fund a variety of services, such as schools, roads, and libraries.