The correct option is D Lord Cornwallis
Cornwallis was appointed as Governor General of Bengal in 1786. He introduced permanent Land Revenue System in 1793. He separated the Judicial and police powers from the collector and also brought the district collector under the purview of judiciary. He divided the Bengal province into four parts. i.e. Patna, Murshidabad, Calcutta and Dhaka and established circuit courts in each parts.