The correct answer is: Both A and R are true but R is not a correct explanation of A.
Assertion (A) is true because Akbar did dispense with the practice of keeping revenue records in the local languages, in addition to Persian. This is evident from the fact that he issued a decree in 1579 stating that all revenue records should be kept in Persian only.
Reason (R) is also true because Persian language and literature was well developed and widely in use in Mughal India. This is evident from the fact that Persian was the language of the court and the bureaucracy, and it was also the language of education and literature.
However, R is not a correct explanation of A. The reason why Akbar dispensed with the practice of keeping revenue records in the local languages was not because Persian was well developed and widely in use. Rather, it was because he wanted to create a unified empire with a single language of administration. By making Persian the sole language of revenue records, Akbar was able to centralize control over the empire’s finances.
In conclusion, both A and R are true, but R is not a correct explanation of A.