Correct option is B
The correct answer is (b) Lord Cornwallis.
• Lord Cornwallis, the Governor-General of India from 1786 to 1793, is credited with designing the administrative code that separated revenue administration from judicial administration.
• This significant reform is known as the Cornwallis Code, implemented in 1793.
• The separation aimed to create a more efficient and fair system by ensuring that revenue collectors (responsible for tax collection) did not have judicial powers, thereby reducing corruption and misuse of authority.
• The Cornwallis Code also introduced various other administrative and judicial reforms, laying the foundation for the modern administrative structure in India.