Step 1: Concept
The gastric mucosa contains various cell types that secrete different components of gastric juice.
Step 2: Meaning
Parietal cells (also known as oxyntic cells) are located in the gastric glands of the stomach.
Step 3: Analysis
Mucus cells secrete mucus. Chief cells secrete pepsinogen and lipase. Parietal cells are responsible for secreting Hydrochloric acid (HCl) for digestion and Intrinsic Factor for Vitamin $B_{12}$ absorption.
Step 4: Conclusion
The dual secretion of HCl and intrinsic factor is the characteristic function of parietal cells.
Final Answer: (B)