Correct Answer:
B. District Enforcement and Regulatory Board
Similar to the definition of "Authority," the term "Board" within an Act refers to a specific body established or recognized by that legislation. Given the context of an "Enforcement & Regulatory Authority," it is logical that a complementary body would be the District Enforcement and Regulatory Board. This board would likely operate at a local or district level, supporting the broader provincial authority in its enforcement and regulatory functions. The Provincial Board of Revenue, Selection Board of CM, or Finance Board are distinct governmental bodies with different mandates, unrelated to the specific enforcement and regulatory scope of this Act.