Correct Option (b)
The Committee on Estimates is the largest Parliamentary Committee, consisting of 30 members. All its members are drawn exclusively from the Lok Sabha. Its primary function is to examine the estimates included in the budget and suggest economies in public expenditure, thereby scrutinizing the efficiency of government spending.
Incorrect Options:
The Committee on Public Accounts comprises 22 members (15 from Lok Sabha and 7 from Rajya Sabha). This committee is smaller than the Estimates Committee.
The Committee on Public Undertakings also consists of 22 members (15 from Lok Sabha and 7 from Rajya Sabha). This committee is also smaller than the Estimates Committee.
The Committee on Petitions has 15 members in the Lok Sabha and 10 members in the Rajya Sabha, making its total strength 25 members, which is smaller than the Estimates Committee.
Therefore, none of these committees are as large as the Estimates Committee.