In plant cell, this layer is present nearest to the plasma membrane

The correct option is secondary wall.

To understand why this is correct, let us look at the structural organization of a plant cell wall from the outside moving inward towards the center of the cell:
1. Middle Lamella: This is the outermost cementing layer that binds adjacent plant cells together. It is primarily composed of pectin.
2. Primary Wall: Positioned just inside the middle lamella, this is a relatively thin and flexible layer deposited while the cell is still growing.
3. Secondary Wall: Once the cell has fully matured and stopped growing, this thick, rigid layer is deposited inside the primary cell wall. It is composed of cellulose, hemicellulose, and lignin, providing structural strength.
4. Plasma Membrane: This is the cellular boundary that encloses the cytoplasm, sitting directly beneath the innermost layer of the cell wall.

Since the layers of the cell wall are deposited sequentially from the outside inward, the secondary wall is the final cell wall layer formed and is situated directly adjacent to (nearest to) the plasma membrane.

Why other options are incorrect:
- Tonoplast: This is the membrane that surrounds the central vacuole inside the cell, rather than being a layer of the cell wall.
- Middle lamella: This is the outermost layer of the cell wall, making it the furthest from the plasma membrane.
- Primary wall: This layer lies between the middle lamella and the secondary wall, meaning it is separated from the plasma membrane by the secondary wall.