Who can issue notification directing that the existing record of rights for an estate be specially revised?

The revision of a record of rights is a significant administrative action impacting land ownership and requires a high-level authority.

• Correct Option (B): Board of Revenue is the apex revenue authority in many jurisdictions. It is empowered to issue notifications for special revisions of the record of rights for an entire estate, reflecting its role in overseeing land administration policy and major directives.
• Distractor (A): Government, while the ultimate sovereign, typically delegates such operational powers to specific administrative bodies like the Board of Revenue for efficiency and expertise.
• Distractor (C): Executive District Officer (Revenue) and Distractor (D): Collector of District are district-level authorities. While they manage land records at their level, they do not possess the authority to issue a notification for a *special revision* of the record of rights for an entire estate, which has broader implications and requires a higher administrative mandate.

The Board of Revenue's role ensures consistency and legal compliance in such widespread revisions.