The correct option is B Only statement B is correct.
The basic unit of local administration during the Chola period was the village (ur), followed by the sub-region (nadu) and district (kottam). Tax-free villages granted to Brahmins were known as brahmadeya. Marketing centres and towns were known as nagaram. The ur, nadu, brahmadeya and nagaram each had its assembly. They were responsible for the maintenance and management of the water resources, resolving local issues and disputes, and for collecting taxes.