Which tax can be imposed by Nagar Nigam?

A Nagar Nigam (Municipal Corporation) derives its power to tax from the State Municipal Corporation Act under which it is constituted. Civics questions of this kind test the conventional textbook classification of a Corporation's taxing powers — commonly grouped as a tax on entertainment/amusement, चुंगी (an entry-type levy on goods brought into municipal limits, given in English as "Toll Tax" in this question), and a house/property tax — used to fund civic services such as roads, water supply, sanitation, and street lighting. The exact set of levies actually collected has varied by state and changed over time with later legislative amendments, so this is the standard classification the exam tests, not a claim about which levies are currently in force in any one state.

Checking the options against this conventional classification: Entertainment Tax, Toll Tax (चुंगी), and House Tax are each one of its recognised categories. None of the three is presented as the sole one — the classification names all three together.

• Entertainment Tax — one recognised category in this classification, but only one among several.

• Toll Tax (चुंगी) — an entry-type levy on goods brought into municipal limits; again, only one category among several, not the sole one.

• House Tax — the most widely cited category in this classification, but still just one among several.

Since the classification names all three categories together rather than singling one out, the option naming all three matches this PYQ's official answer key.