This question can be tested by checking the subject matter of the cited Section, and separately the subject matter of the cited Rules, since only one option gets both right.
Test 1, the Section:
The correct Section must deal with using a vehicle in violation of emission standards. Sections 177, 160, and 120 deal respectively with a general penalty provision, accident particulars, and an unrelated matter. Section 190(2) is the one that specifically addresses non-compliance with prescribed emission standards.
Test 2, the Rules:
The correct Rules must lay down the emission standards themselves and the requirement to hold a valid PUC certificate. Rules 117-118, 109-110, and 121-122 do not correspond to this subject matter, while Rules 115 and 116 do exactly this.
Conclusion:
Only the Section 190(2) and Rules 115, 116 pairing passes both tests together.
The PUC certificate exists to enforce compliance with vehicle emission limits, so the correct legal basis must actually be tied to emissions and penalise non-compliance with them. Testing each option against that purpose shows which pairing genuinely fits.
Only the Section 190(2) and Rules 115, 116 combination actually targets vehicle emissions, which is the very purpose the PUC certificate requirement is meant to serve.
Therefore, the correct answer is Section 190(2) of the Motor Vehicles Act, 1988 and Rules 115 and 116 of the Centre Motor Vehicles Rules, 1989.