Step 1: Understanding the Concept:
The question is about identifying the British Governor-General who introduced the Permanent Settlement, a land revenue system, in Bengal.
Step 2: Detailed Explanation:
The Permanent Settlement, also known as the Zamindari System, was introduced in Bengal, Bihar, and Orissa in 1793 by Lord Cornwallis, who was the Governor-General of Bengal at the time. This system was an agreement between the East India Company and the Zamindars (landlords) to fix the land revenue permanently. The aim was to ensure a stable and regular income for the Company and encourage landlords to invest in agricultural improvements.
Step 3: Final Answer:
The Permanent Settlement system in Bengal was implemented by Lord Cornwallis. Thus, option (B) is correct.