The correct option is D Both Assertion and Reason are incorrect.
Gauss Law relates distribution of electric charge enclosed in a closed surface to its electric field. It is valid for all charge distributions and hence all electric fields resulting from them. For example, electric field due to a plane infinite sheet of charge, E=σ/ϵo does not boey inverse square law but is derived from the gauss law. It is not related to the law of conservation of charges.