The correct option is B Absence of lignin in walls
A mature sieve tube is different from a vessel in absence of lignin in walls. The main function of the sieve tube is transport of carbohydrates, primarily sucrose, in the plant. Unlike the water-conducting xylem vessel elements that are dead when mature, sieve elements are living cells. They are unique in lacking a nucleus at maturity.
Thus, the correct answer is option B.