Correct option is B
The State Election Commission (SEC) is indeed responsible for conducting elections to the Panchayati Raj institutions and Urban Local Bodies as per Article 243K and 243ZA of the Indian Constitution. However, while the SEC holds these responsibilities, it is not appointed directly by the State Government but functions as an independent constitutional body, similar to the Election Commission of India at the national level. Therefore, both the assertion and the reason are correct, but the reason does not explain the process of appointment for the SEC.