Answer:

Introduction:
The Lok Ayukta Act is an anti-corruption legislation that establishes an independent ombudsman to investigate and address complaints of corruption against public officials. Different states in India have implemented the Lok Ayukta Act with variations in their provisions. One of the key variations is whether the Chief Minister is included within the ambit of the Act.

Explanation:
Out of the given options, the correct answer is option 'B' - Gujarat and Maharashtra. Let's understand why:

Gujarat:
- In Gujarat, the Lok Ayukta Act includes the Chief Minister within its ambit.
- The Gujarat Lokayukta Aayog Act, 1986, establishes the office of the Lokayukta, which is an independent authority to investigate allegations of corruption against public officials.
- The Chief Minister, along with other public servants, is covered under the jurisdiction of the Lokayukta.

Maharashtra:
- In Maharashtra, the Lokayukta and Upa-Lokayuktas Act, 1971, establishes the institution of Lokayukta and Upa-Lokayuktas to inquire into allegations of corruption by public servants.
- The Chief Minister of Maharashtra is specifically included within the purview of the Lokayukta Act.

Other Options:
- West Bengal and Kerala (option 'A'): The Lok Ayukta Act in these states does not include the Chief Minister within its ambit. In West Bengal, the Lokayukta Act does not cover the Chief Minister, while in Kerala, the Lokayukta Act itself has not been enacted.
- Madhya Pradesh and Orissa (option 'C'): The Lok Ayukta Acts in these states do not include the Chief Minister within their ambit. In Madhya Pradesh, the Chief Minister is specifically excluded from the jurisdiction of the Lok Ayukta, and in Orissa, the Lokayukta Act does not cover the Chief Minister.
- Rajasthan and Karnataka (option 'D'): The Lok Ayukta Acts in these states do not include the Chief Minister within their ambit. In Rajasthan, the Chief Minister is not covered under the jurisdiction of the Lokayukta, and in Karnataka, the Chief Minister is exempted from the purview of the Lokayukta Act.

Therefore, option 'B' - Gujarat and Maharashtra - is the correct answer as these are the states where the Lok Ayukta Act includes the Chief Minister in its ambit.