⟩ Which of the following is not a recommendation of the Ashok Mehta Committee on Panchayati Raj?(A) Open participation of political parties in Panchayati Raj affairs(B) Creation of a three-tier system(C) Reservation of seats for Scheduled Castes and Scheduled Tribes(D) Compulsory powers of taxation to Panchayati Raj institution
(B) Creation of a three-tier system