In order to determine the correct option, let’s analyze both statements in the context of the Kjeldahl method.

Statement I: Kjeldahl method is applicable to estimate nitrogen in pyridine.

The Kjeldahl method is a widely used procedure for estimating the nitrogen content in organic compounds. However, this method is generally not applicable to aromatic nitrogen compounds like pyridine because the nitrogen in these compounds is not easily converted to ammonium form. Therefore, Statement I is false.

Statement II: The nitrogen present in pyridine can easily be converted into ammonium sulphate in the Kjeldahl method.

The nitrogen in pyridine is part of the aromatic ring structure, making it more stable and less reactive compared to nitrogen in aliphatic amines or amides. This means it cannot be easily converted into ammonium compounds such as ammonium sulphate via the Kjeldahl method. Therefore, Statement II is also false.

Thus, the correct option is:

Option B

Both Statement I and Statement II are false.