“Financial Commissioner” was replaced by:

This question concerns the administrative restructuring of key land revenue positions.

• Correct Option C: BoR (Board of Revenue) is accurate. Over time, administrative structures evolve. The Board of Revenue is a high-level body responsible for land revenue administration and often replaces or consolidates the functions previously performed by individual officers like the Financial Commissioner, centralizing authority and oversight.
• Distractors A (Commissioner), B (EDO (Revenue)), and D (Director Colonization) are incorrect. A Commissioner is a divisional head, and an EDO (Revenue) is a district-level officer, both distinct from the apex role of a Financial Commissioner. A Director Colonization is a specific departmental head, not a replacement for the broader financial and revenue authority.