Tamil Nadu and Andhra pradesh have already set up Lok ayauktas. So the incorrect answer is option (a) . The Lok ayukta appointed by the people is an anti-corruption ombudsman organization in the Indian states. The Administrative Reforms Commission (ARC) headed by Morarji Desai submitted a special interim report on  “Problems of Redressal of Citizen’s Grievances” in 1966. In this report, the ARC recommended the setting up of two special authorities designated as ‘Lokpal’  and  ‘Lokayukta’ for the redressal of citizens ’grievances.