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In the given reaction, alkaline $KMn{{O}_{4}}$ acts as:
$C{{H}_{3}}C{{H}_{2}}OH\xrightarrow{alkaline\,KMn{{O}_{4}}+\,heat}C{{H}_{3}}COOH$
A. reducing agent
B. oxidizing agent
C. reducing as well as oxidizing agent
D. dehydrating agent

Answer
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Hint: Oxidizing agent is defined as a substance that has the ability to oxidize other substances and reduce itself. Reducing agent is defined as a substance that has the ability to reduce other substances and oxidise itself. They have the ability to lose electrons.

Complete step by step answer:
Oxidizing agents are also known as electron acceptors, that means, they have the ability to accept electrons to oxidize other substances and reduce themselves.
Reducing agents are also known as electron donors, that means, they have the ability to donate electrons to reduce other substances and oxidized themselves.
Dehydrating agents are the substances that have the ability to remove water in a chemical reaction. Common dehydrating agents are sulphuric acid, alumina.
The reaction is given as follows:
 $C{{H}_{3}}C{{H}_{2}}OH\xrightarrow{alkaline\,KMn{{O}_{4}}+\,heat}C{{H}_{3}}COOH$
When ethanol is reacted with alkaline $KMN{{O}_{4}}$ , it results in the formation of ethanoic acid. In this, alkaline $KMN{{O}_{4}}$ acts as a strong oxidizing agent that converts a primary alcohol into carboxylic acid and increases its oxidation state by four. This oxidation is performed under a very strong basic condition, as it helps in increasing the speed of oxidation and selectivity.
The oxidizing agent occurs at its maximum oxidation state, and therefore they undergo reduction. In potassium permanganate, the oxidation state of manganese is $+7$ , which is the maximum oxidation state and therefore it undergoes reduction.

So, the correct answer is Option B.

Note: In the conclusion, alkaline potassium permanganate is added to the ethanol which acts as a strong oxidising agent and converts it into ethanoic acid.
Oxidation state is a hypothetical charge on an atom that an atom would have if the compound formed is ionic. It can be represented by integers, that means, it can have positive, negative or zero value.
If the oxidation number is positive, then the atom loses electrons, and if the oxidation number is negative, then the atom gains electrons.