The correct answer is (b).
The Ashok Mehta Committee was constituted in 1977 to make recommendations on the strengthening of Panchayati Raj institutions in India. The committee submitted its report in 1978, which made a number of recommendations for the devolution of powers to the Panchayati Raj institutions.
The other options are incorrect.
(a) The division of tax revenues between the centre and states is a matter that is dealt with by the Finance Commission.
(c) The appointment of Governors is a matter that is dealt with by the President of India.
(d) The Presidential and Vice Presidential elections are conducted by the Election Commission of India.