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The twelfth schedule of the Constitution__
A.Contains provisions relating to elections to Panchayats
B.Contains subjects over which Municipalities may have control
C.Contains recommendations relating to the establishment of State Finance Commission
D.Was added by the $73$rd Amendment act

Last updated date: 20th Jun 2024
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Hint: The constitution of India contains $12$ schedules at present. Earlier it only had $8$ schedules. Each schedule has its own significance and therefore let’s understand this little with little depth.

Complete answer:So when we look back to the era when we adopted the constitution, it had $395$articles and $8$schedules. Each schedule dealt with different issues. Later on ninth, tenth, eleventh and twelfth schedules were added.

Now let's see what the significance of each schedule was. First schedule deals with the name of the states and its union territories, second with the allowances of president, governors etc, third with the oath and affirmation, fourth with the allocation of seats, fifth with the administration of SC/ST, sixth with the tribal areas, seventh with the union/state/concurrent list and eight with the $22$ official languages. Now ninth and tenth schedules came into existence in the year \[1951\] and $1985$ respectively where the former deals with the protection of laws from judicial scrutiny and latter deals with the anti defection law.

The eleventh and twelfth schedule exclusively deals with local administration that is Panchayats raj and municipal corporations respectively. Both of them were incorporated by the seventy-third and seventy-fourth amendment acts. To elaborate schedule twelfth, it deals explicitly with the provisions that specify the powers, authority and responsibilities of municipalities. it has around eighteen matters under it.

Hence, the correct answer is option (B).

Note: Some of the most important items covered under the $12$th Schedule are: Poverty alleviation, Construction of roads and bridges, Planning for social and economic development, Regulation of land use, Slum improvement and up-gradation, Public health sanitization, conservancy and solid waste management, Water supply for domestic, industrial and commercial purposes, Fire services, Promotion of cultural, educational and aesthetic aspects, basic data which involved listing of births and deaths etc.