The Board is the ultimate recipient of a requisition under:

This question addresses the procedural flow of requisitions within a specific legal or administrative framework. Section 20 is the correct provision that designates the Board as the ultimate recipient of a requisition.

• Under Section 20, the Board (typically referring to a Board of Revenue or a similar high-level administrative authority) is established as the final authority or recipient for certain types of requisitions, ensuring proper oversight and decision-making. This centralizes critical administrative processes.
• Options A (Section 36(5)), B (Section 38(2)), and D (Section 39) are incorrect because they refer to different sections that do not specify the Board as the ultimate recipient of a requisition in this particular context. Each section of a legal act has a distinct purpose and scope.