Explanations:Tipu Sultan, also known as the Tiger of Mysore, was a prominent ruler of the Kingdom of Mysore, which is located in the southern Indian state of Karnataka. He ruled from 1782 to 1799 and is known for his military innovations, administrative reforms, and resistance against the British East India Company. Despite his significant contributions to the region, it is important to note that his rule was not centered in Bengal, which is located in the eastern part of India.
The assertion (A) in the question states that Tipu Sultan was a great ruler of Bengal. This statement is incorrect because Tipu Sultan's rule was confined to the Kingdom of Mysore, which was located in the southern part of India. Bengal, on the other hand, was under the rule of the Nawabs of Bengal during the same period, and later came under British control.
The reason (R) provided in the question is true. Tipu Sultan did indeed introduce many reforms in various areas such as the army, coinage, and weights and measurements. He was also known for his military prowess and strategic abilities. These reforms and his military capabilities are well-documented in historical records and are a testament to his administrative and military skills.
Therefore, the correct inference is that the assertion (A) is false, while the reason (R) is true. This makes option D the correct choice. It is crucial to understand the geographical and historical context of Tipu Sultan's rule to avoid confusion with other rulers and regions in India during the same period.