The correct options are
A Chirala and Perala were two villages which are now in Prakasam district.
B After the merger, inhabitants had to pay forty thousand rupees as tax.
C Chirala and Perala were merged and formed into a municipality in 1920 by the Indian government.
D Inhabitants of Chirala and Perala were paying four thousand rupees as tax when they were in the Chirala union.
Chirala and Perala were two villages which are now in Prakasam district. Chirala and Perala were merged and formed into a municipality in 1920 by the British government. After the merger, inhabitants had to pay forty thousand rupees as tax. Earlier, the inhabitants of Chirala and Perala were paying four thousand rupees as tax when they were in the Chirala union.