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Which one of the following (Tax-term and Connotation) is wrongly matched?

History · Administration and Economy UGC NET January 2017 History
Which one of the following (Tax-term and Connotation) is wrongly matched?
AVishti – Forced labour
BBhaga – Local tax ✓ Correct
CKara – Tax
DPranaya – Emergency tax
Correct answer: (B) Bhaga – Local tax — The pair Bhaga and Local tax is wrongly matched, so the answer is Bhaga and Local tax.
Explanation
The pair Bhaga and Local tax is wrongly matched, so the answer is Bhaga and Local tax.
The term Bhaga meant the king's share of the produce, the land tax.
It was not a local tax.
So this pairing is wrong.
Vishti rightly meant forced labour and Kara meant a tax.
Pranaya rightly meant an emergency tax.

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