Correct option is B
- As of October 2021, Uttar Pradesh has 17 Nagar Nigams (Municipal Corporations).
- The state follows a three-tier system of urban local bodies (ULBs), comprising Nagar Nigams, Nagar Palika Parishads, and Nagar Panchayats.
- Nagar Nigams: These are the highest tier of ULBs, responsible for managing and governing large cities across Uttar Pradesh.
- Nagar Palika Parishads: Serving as the second tier of ULBs, they oversee the administration of smaller urban areas. Uttar Pradesh has 198 Nagar Palika Parishads as of October 2021.
- Nagar Panchayats: Representing the third level of ULBs, they govern smaller towns and semi-urban areas. There are 437 Nagar Panchayats in the state as of October 2021.