55. Agricultural income tax is assigned to the State Government by:
(a) Finance Commission
(b) National Development Council
(c) Inter-State Council
(D) Art 272 allocates income from agriculture to states
State Government imposes a monthly tax on the salary of all the employees. The tax amount varies according to the income slab. The Central Government also imposes tax on the same income, which is known as the income tax. This is against the theory of taxation.
Which of the following is a conclusion which can be drawn from the facts stated in the above paragraph?