Introduction
The Municipal Corporation is a local government body responsible for the administration of a city or town. It performs various functions to ensure the smooth functioning of the city and the well-being of its residents. However, one of the options mentioned does not fall within the purview of the Municipal Corporation's responsibilities.

Explanation
The correct answer is option 'C' - "It builds hotels for the tourists." Municipal Corporations are not responsible for constructing hotels for tourists. Let's discuss the other options to understand why they are the responsibilities of the Municipal Corporation.

Keeping the streets and markets clean
- One of the primary roles of the Municipal Corporation is to maintain cleanliness in the city or town.
- This includes regular cleaning of streets, roads, and public spaces to ensure a hygienic environment for residents and visitors.
- The Municipal Corporation employs sanitation workers, provides waste disposal services, and takes measures to control pollution.

Making gardens and maintaining them
- Another responsibility of the Municipal Corporation is to create and maintain gardens and parks within the city.
- This includes designing and developing green spaces, planting trees and flowers, and ensuring their upkeep.
- The Corporation may also provide recreational facilities in these gardens for the public's enjoyment.

Running schools, hospitals, and dispensaries
- Municipal Corporations often play a crucial role in providing basic services like education and healthcare to the residents.
- They may establish and manage schools, hospitals, and dispensaries to cater to the needs of the local population.
- These institutions are typically funded and operated by the Municipal Corporation to ensure that essential services are accessible to all.

Conclusion
While the Municipal Corporation is responsible for various tasks such as maintaining cleanliness, developing gardens, and providing education and healthcare facilities, building hotels for tourists is not one of its functions. The construction and management of hotels generally fall under the purview of private enterprises or other tourism-related bodies.