Step 1: Recall Bravais lattices.
There are 14 distinct Bravais lattices, classified into 7 crystal systems.
- Cubic system: simple cubic, body-centred cubic (BCC), and face-centred cubic (FCC).
- Base-centred cubic does not exist as an independent Bravais lattice.
Step 2: Why base-centred cubic is not distinct.
- A base-centred cubic arrangement can be reinterpreted by choosing a different unit cell.
- This transformation shows equivalence to another lattice.
Step 3: Equivalence proof.
- The base-centred cubic structure can be transformed into a **body-centred tetragonal** cell.
- Hence, it is not considered a separate Bravais lattice.
Step 4: Analyze options.
(A) Wrong — base-centred cubic is not equivalent to simple tetragonal.
(B) Correct — it is equivalent to body-centred tetragonal.
(C) Wrong — it is not equivalent to orthorhombic.
(D) Wrong — cubic cells retain 3-fold rotation symmetry, contradiction here.
Final Answer:
\[
\boxed{\text{(B)}}
\]