A company is an artificial person created by law having a separate entity with a perpetual succession and a common seal.” This statement was given by:

Correct option is D

The statement —  “A company is an artificial person created by law having a separate entity with a perpetual succession and a common seal” — is a standard, widely quoted definition of a company in corporate law.
It was given by  L.H. Haney in his book  “Guide to Company Law”.