Under Section 156 of the BNS, 2023, U, a prison superintendent, is in official custody of V, a prisoner classified as a "State prisoner" detained under national security laws. While conducting a prison inspection tour, U deliberately leaves an unused storage room containing emergency exits unlocked and removes U's usual security personnel from that section, knowing that V is housed nearby and is a skilled escape artist. U's intention is to deliberately facilitate V's escape, motivated by political ideology. V subsequently escapes through the storage room exit. Which of the following correctly determines U's criminal liability under Section 156?

Explanation: Section 156 of the BNS, 2023 (corresponding to Section 128 IPC) provides: "Whoever, being a public servant and having the custody of any State prisoner or prisoner of war, voluntarily allows such prisoner to escape from any place in which such prisoner is confined, shall be punished with imprisonment for life, or imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine." The provision addresses both commission (direct assistance) and omission (deliberate failure to prevent escape). U's conduct constitutes a voluntary allowance of escape through deliberate omission and creation of opportunity. The law does NOT require direct physical assistance; intentional omissions that facilitate escape suffice. U's deliberate removal of security personnel and leaving emergency exits unlocked constitute sufficient evidence of voluntary allowance. The provision explicitly states "voluntarily allows," encompassing both active facilitation and intentional passive conduct creating escape opportunity. The provision does NOT require successful long-term evasion to establish liability; the escape itself is the critical moment. Ideological motivation does NOT reduce liability; the provision does not include such mitigating considerations. The severity of punishment (life imprisonment or up to 10 years) reflects the seriousness with which the law treats this breach of State custody responsibility. Thus, option (B) correctly applies Section 156.