Step 1: Take the four rock units one by one and pin an age to each from what they are known for.
Kopili Shale is tied to the Assam Shelf and carries a late Eocene age. Raniganj Formation is the top coal unit of the Gondwana Damuda Group, and Gondwana coal measures are Permian. Quilon Formation is a fossiliferous limestone of the Kerala basin dated to the early Miocene. Dalmiapuram Formation sits in the Uttatur Group of the Cauvery Basin, which is Cretaceous.
Step 2: Write the four pairs found this way.
P (Kopili Shale) with Eocene, that is P-2. Q (Raniganj) with Permian, that is Q-1. R (Quilon) with Miocene, that is R-4. S (Dalmiapuram) with Cretaceous, that is S-3.
Step 3: Scan the four choices for this exact set.
Option A swaps P and R's ages around, giving P-3 and R-2, which does not fit. Option C sends P to Miocene and R to Cretaceous, again wrong. Option D shuffles all four pairs incorrectly, sending Q to Cretaceous. Only option B carries P-2, Q-1, R-4, S-3 together.
Step 4: State the answer.
The match is P-2; Q-1; R-4; S-3, which is choice (B).
\[ \boxed{P\text{-}2;\ Q\text{-}1;\ R\text{-}4;\ S\text{-}3} \]