The public Service Commission performs the following functions except

Step 1: Analyze the question We are asked which option is NOT a function of the Public Service Commission (PSC). It is an "except" question, so three options are real functions and one is not.

Step 2: Explain the concept The Public Service Commission is a body set up under the Nigerian Constitution to manage the civil service. Its main functions are:

• Appointing, promoting, and transferring civil servants
• Disciplining civil servants, including dismissal
• Advising government on public service matters (advisory role)
• Looking after staff welfare, conditions of service, and career development

Taxation is not part of its job. Income tax is imposed by law (the National Assembly or State Houses of Assembly) and collected by revenue agencies such as the Federal Inland Revenue Service (FIRS) or State Internal Revenue Services.

Step 3: Go through the options

• A. Advisory body: The PSC advises government on public service matters. This is a function.
• B. Imposition of income tax: This is done by the legislature and revenue agencies, not the PSC. This is not a function.
• C. Welfare of personnel: The PSC is concerned with staff welfare and conditions of service. This is a function.
• D. Discipline of personnel: The PSC has disciplinary control over civil servants. This is a function.

Step 4: Answer The correct answer is B. imposition of income tax.

Tip: For "except" questions on service commissions, remember the PSC deals with people in the civil service (hiring, firing, promotion, discipline, welfare). Anything about money-raising (taxes) or law-making belongs to other bodies. Think "PSC = personnel, not taxes."