As per the news published in some major financial newspapers the Maharashtra Govt. is planning to introduce ‘Green Tax’ on vehicles. What is the purpose of Green Tax ?

• A. It has been introduced with the aim of discouraging high consumption of petroleum products
• B. It is a tax levied by the Govt. in place of VAT as VAT is not very profitable for State Govts.
• C. It is just like a toll tax which will be charged from all the vehicles whenever they enter green areas of a city like hospitals, schools, and old age homes
• D. This is a tax levied on big commercial vehicles only with the aim of prohibiting them from entering residential areas and non commercial areas
• E. None of these