“Prescribed” means sanctioned by:

The correct answer is Board of Revenue. In many historical and contemporary legal frameworks, particularly those pertaining to land administration and revenue in regions influenced by British colonial law, the term "prescribed" typically refers to rules, forms, or procedures sanctioned or laid down by the Board of Revenue. This body historically held significant authority in regulating land matters, revenue collection, and related administrative functions. While other entities like the Provincial Government, Collector, or EDO (Revenue) have roles in governance and implementation, the Board of Revenue was often the primary authority for "prescribing" such regulations.