The correct answer is (d). The Election Commission of India is an independent constitutional authority responsible for administering all elections to the Parliament of India, the legislatures of the states and union territories of India, and the offices of President and Vice President of India. It is also responsible for the preparation of electoral rolls and for ensuring that elections are conducted in a free, fair, and impartial manner.
Option (a) is correct because the Election Commission is responsible for the direction and control of the preparation of the electoral rolls.
Option (b) is correct because the Election Commission is responsible for conducting all elections to the Parliament and Legislatures of every State.
Option (c) is correct because the Election Commission is responsible for conducting the election of the offices of President and Vice President.
Option (d) is incorrect because the Election Commission is not responsible for making provision with respect to elections to Legislatures. This is the responsibility of the Parliament.