Concept:
Paper terminology is based on the properties, weight, and specific uses of paper in printing, drawing, and graphic arts.
• Bond Paper is a lightweight, high-quality writing and printing paper.
• Board generally refers to paper or paperboard having a grammage above 220 gsm.
• Carbon Tissue is a sensitized paper used in the photogravure printing process.
• Buckling is not a type of paper. It is a defect in which paper develops waves, wrinkles, or distortions due to moisture, tension, or improper handling. It does not mean a flat and smooth surface.
Step 1: Identify the incorrect pair.
The statement
\[
\boxed{\text{Buckling} \rightarrow \text{US term for paper which has developed a flat and smooth surface}}
\]
is incorrect because buckling refers to the formation of waves or wrinkles, not a flat surface.
Step 2: Examine the given options.
• Bond Paper -- Light weight sized paper -- Correct.
• Board -- Any paper that is heavier than 220 gsm -- Correct.
• Buckling -- US term for paper which has developed a flat and smooth surface -- Incorrect.
• Carbon tissue -- A paper used in the Photogravure process -- Correct.
Hence,
\[
\boxed{\text{(C) Buckling -- US term for paper which has developed a flat and smooth surface}}
\]