The question asks for the significance of the Panchayats (Extension to Scheduled Areas) Act, 1996 (PESA) specifically in the context of Jharkhand.

Let's examine each option:

1. Option A: It abolishes customary laws. This is not correct because PESA, 1996, does not abolish customary laws. Instead, it acknowledges and incorporates traditional practices within legal frameworks in Scheduled Areas.
2. Option B: It strengthens Gram Sabha central over local resources. This is the correct answer. PESA, 1996, is significant as it provides the Gram Sabhas (village assemblies) with greater power over the management of local resources, especially in Scheduled Areas like Jharkhand. It aims to empower tribal populations by reinstating their traditional rights over community resources.
3. Option C: It promotes urban local bodies. This is incorrect because PESA deals specifically with rural governance in Scheduled Areas and not the promotion of urban local bodies.
4. Option D: It transfers power from state to centre. This is also incorrect. PESA empowers local self-governance by devolving powers to local bodies such as Gram Sabhas, rather than centralizing power at the national level.

Conclusion: The Panchayats (Extension to Scheduled Areas) Act, 1996, is pivotal for strengthening the authority of the Gram Sabha over local resources in Jharkhand, thus affirming that Option B is the correct answer.

This empowerment allows for decentralization, giving tribal communities greater control over their resources, which is consistent with the principles of self-governance enshrined in the Constitution of India.