please how this answer is come 

Dear Student,

According to the IUPAC name given, COOH should be present instead of CO.
If it is COOH, then the functional group present will be carboxylic acid i.e. -COOH. Therefore, it will get the highest priority. Therefore, the C attached to COOH will be numbered 1. 
Now, according to the lowest locant rule, numbering will be done in the clockwise manner in order to give substituents minumum locant. Therefore, Cl will be numbered 2 and the other substituent which is a substituted benzoyloxy will be numbered 4. 
Now, the IUPAC of the substituent will be 4-chlorobenzoyloxy
Therefore, IUPAC of the given compound will be 2-chloro-4-[4-chlorobenzoyloxy] benzoic acid. 

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something typical
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U can start doing IUPAC from right side carbon
Marking 1to functional group 2 to chlorine and so on...... start numbring in clockwise direction to get lowest sum
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oooooo.....
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What are you looking for?