The correct answer is: a) Finance Department.
The Finance Department is responsible for budget preparation in Mizoram. It is the nodal department for all matters relating to finance, planning, and economic development of the state. The department is headed by the Finance Minister, who is a member of the State Cabinet.
The Planning & Programme Implementation Department is responsible for planning and implementation of development programmes in the state. The department is headed by the Planning Minister, who is also a member of the State Cabinet.
The Mizoram State Planning Board is an advisory body to the government on matters relating to planning and development. The board is headed by the Chief Minister, who is also the Chairman of the board.
The Chief Minister’s Office is the office of the Chief Minister of Mizoram. The office is responsible for providing administrative and logistical support to the Chief Minister.
The Finance Department is responsible for budget preparation in Mizoram because it is the nodal department for all matters relating to finance, planning, and economic development of the state. The department has the expertise and resources to prepare a comprehensive and realistic budget for the state.