UGC NET History Q42

Question

Given below are two statements, one labelled as Assertion (A) and the other labelled Reason (R).
Assertion (A): Balban appointed 'Khwaja' to important iqtas to be selected from 'mutasarrafs'. He was a civil official and dealt with accounts and records.
Reason (R): The appointment of such an officer by the Sultan on the recommendation of the Wazir suggests the desire on the part of the Sultan to keep an eye on the revenue division and put a check on the activities of the muqtas.
In the context of the above two statements, which of the following is correct ?