Which one of the following Acts of British India strengthened the Viceroy's authority over his executive council by substituting 'portfolio' or 'departmental' system for corporate functioning?

Given below are two statements, one is labelled as Assertion (A) and the other as Reason (R) : Assertion (A) : The British Government introduced different land revenue system in different parts of India. Reason (R) : It led to create different classes in Indian peasantry Select the correct answer from the codes given below Codes :