Which one of the following subjects does not fall under the control of

Which one of the following subjects does not fall under the control of the Department of Heavy Industry ?

Residual work relating to erstwhile Bureau of Public Enterprises including Industrial Management Pool
Bharat Ophthalmic Glass Limited
Bharat Leather Corporation
Bharat Heavy Electricals Limited
This question was previously asked in
UPSC SO-Steno – 2018
Bharat Leather Corporation (BLC) is not listed as one of the Public Sector Undertakings currently under the control of the Department of Heavy Industry as per the latest official Allocation of Business Rules. While it may have been under DHI historically, it is reported to be closed or under liquidation, and is not listed among active PSUs controlled by the department.
The Department of Heavy Industry lists specific Public Sector Undertakings under its control, such as Bharat Heavy Electricals Limited (BHEL). Residual work related to the erstwhile Bureau of Public Enterprises is also a specified subject. BLC and Bharat Ophthalmic Glass Limited (BOGL) were also PSUs under DHI but are now delisted, suggesting they are no longer actively controlled in the same manner as listed PSUs like BHEL.
Options A (Residual work relating to erstwhile Bureau of Public Enterprises) and D (Bharat Heavy Electricals Limited) are explicitly listed as subjects or controlled PSUs under the Department of Heavy Industry. Both BOGL and BLC were PSUs historically under DHI but are no longer listed, making both B and C potential correct answers depending on the specific status of residual control. However, based on current official listings, they do not fall under the active control of DHI in the same way as listed PSUs do.