The Zilla Parishad is the apex body at the:

The Zilla Parishad is the apex body at the district level. It is a local government body that is responsible for the development and administration of a district. The Zilla Parishad is composed of elected representatives from the various constituencies in the district. It is headed by a chairperson, who is elected by the members of the Zilla Parishad. The Zilla Parishad has a number of functions, including:

• Planning and implementing development schemes in the district
• Providing basic services to the people of the district
• Maintaining law and order in the district
• Collecting taxes and other revenue
• Supervising the functioning of the lower-level local government bodies

The Zilla Parishad is an important institution in the Indian system of government. It plays a vital role in the development and administration of the districts.

The other options are incorrect because:

• The block level is the lowest level of local government in India. The block is a unit of administration that is smaller than a district.
• The state level is the level of government above the district level. The state government is responsible for the development and administration of the state.
• The village level is the lowest level of administration in India. The village is a unit of administration that is smaller than a block.