Step 1: Analyze Assertion (A):
The middle lamella is the layer that holds or glues the different neighbouring cells together. It is indeed the first structure formed during cytokinesis (cell division) in plant cells.
Status: True.
Step 2: Analyze Reason (R):
The middle lamella develops from the cell plate, not the cell membrane. The cell plate is formed by the fusion of vesicles derived from the Golgi apparatus (and ER) at the center of the dividing cell (phragmoplast). It is composed chiefly of calcium pectate.
Status: False.
Step 3: Conclusion:
(A) is True, (R) is False.