The correct option is C Assertion is correct but Reason is incorrect.
Lateral line organs are the sense organs, mainly found in the aquatic vertebrates from cyclostome fishes to amphibians. It consists receptors for the pressure and helps in detecting the pressure change in the water body. This organ consists modified epithelial cells, known as hair cells, which respond to displacement caused by motion and transduce these signals into electrical impulses via excitatory synapses. Thus, the correct answer is option C.