Answer:

Introduction

The Cornwallis reforms (1786 – 1793) refer to a series of administrative and judicial reforms implemented in British India by Governor-General Lord Cornwallis to improve governance and establish a more structured legal system. Example- Permanent Settlement of Bengal (1793).

Body

Key policies of Cornwallis reforms:

• Cornwallis Code or “Code of 1793”: It standardised legal procedures and established principles of justice, emphasising the principles of equality before the law and impartiality.
• Introduction of the Permanent Settlement: It was aimed to stabilise land revenue by fixing a permanent rent for landowners and providing security of land tenure to the zamindars.
• Separation of Revenue and Judicial Functions: It established  separate  revenue  and  judicial departments, ensuring impartiality in the collection of revenues and dispensation of justice.
• Introduction of the District Collector System: They were appointed by the British for revenue collection, law enforcement, and maintaining peace and order in their respective districts.
• Judicial Reforms: He established separate Civil and Criminal courts. He was also instrumental in bringing Indian Penal Code. The civil court structure had Munsiff’s court at the bottom, Registrar’s court, district court, and four circuit courts higher up in hierarchy.
• Prohibition of Private Trade: He abolished the practice as it previously led to corruption and conflicts of interest thereby promoting fair governance.
• Financial Reforms: Cornwallis introduced financial reforms, including auditing systems, budgeting processes, and establishment of a public treasury.

Impact of Cornwallis reforms on the administrative structure and governance:

• Centralized Administration: Cornwallis Code established a centralized administrative system by creating a hierarchy of officials accountable to the British Crown.
• Promoting rule of law: His reforms established a more structured judicial system in India, promoting the principles of equality before the law and impartiality, thereby contributing to the development of the rule of law.
  
• Administrative Efficiency: For instance, he created the Board of Revenue, a centralized body responsible for revenue collection, and implemented strict auditing and accounting practices.
• Improved efficiency and discipline of the British Indian Army: The Madras Army and Bengal Army underwent significant reforms during this period which played a crucial role in expanding British control.
• Strengthening law and order: He implemented police reforms to establish a well-organized and efficient law enforcement system for preventing crime and protecting public safety.

Conclusion

However, while some of these policies aimed to improve efficiency and accountability, others resulted in exploitation, exclusion, and a complex system of administration for common people and added weight in the colonial yoke.