Step 1: Scope of Section 524 BNSS, 2023.
Section 524 authorises the State Government, after consultation with the High Court, to notify that references to an Executive Magistrate in specified sections shall be read as references to a Judicial Magistrate of the first class.
Step 2: Statutory enumeration.
The provision expressly lists Sections 127, 128, 129, 164 and 166 for which such substitution is permissible.
Step 3: Elimination of other options.
Options (A), (C), and (D) contain section numbers not included in the express list under Section 524.
Step 4: Conclusion.
Accordingly, the correct option is (B) 127, 128, 129, 164 and 166.