Read the given below two statements and mark the correct answer.

Assertion (A):  A mate receipt is a receipt issued by the commanding officer of the ship when the cargo is loaded on board.
Reason (R) :  Carting order is the instruction to the staff at the gate of the port to permit the entry of the cargo inside the dock.

Both Assertion (A) and Reason (R) are true and Reason (R) is not the correct explanation of Assertion (A).

The correct answer is option 2- Both Assertion (A) and Reason (R) are true and Reason (R) is not the correct explanation of Assertion (A).

Assertion (A):  A mate receipt is a receipt issued by the commanding officer of the ship when the cargo is loaded on board. THIS IS TRUE. The goods are loaded on board the ship for which the mate or the captain of the ship issues mate’s receipt to the port superintendent. A mate receipt is a receipt issued by the commanding officer of the ship when the cargo is loaded on board, and contains the information about the name of the vessel, berth, date of shipment, descripton of packages, marks and numbers, condition of the cargo at the time of receipt on board the ship, etc. The port superintendent, on receipt of port dues, hands over the mate’s receipt to the C&F agent.

Reason (R) :  Carting order is the instruction to the staff at the gate of the port to permit the entry of the cargo inside the dock. THIS IS TRUE. After submission of various documents, the Superintendent of the concerned port trust is approached for obtaining the carting order. Carting order is the instruction to the staff at the gate of the port to permit the entry of the cargo inside the dock. After obtaining the carting order, the cargo is physically moved into the port area and stored in the appropriate shed. Since the exporter cannot make himself or herself available all the time for performing all these formalities, these tasks are entrusted to an agent —referred to as Clearing and Forwarding (C&F) agent.

Both statements are true and reason does not explain the assertion. So, the correct answer is option 2.