Correct Answer:
B. Board of Revenue
The Board of Revenue is the highest revenue appellate and revisional authority in the province, making it empowered to withdraw cases from subordinate revenue officers like the Executive District Officer (Revenue).
- Government (A) is the ultimate executive authority but typically delegates such operational powers to statutory bodies like the Board of Revenue.
- A Civil Court (C) deals with civil disputes and does not interfere with cases pending before revenue authorities unless specific legal grounds are met, which is not the general power of withdrawal.
- The Collector (D) is a subordinate revenue officer and cannot withdraw cases from an EDO (Revenue), who often holds a similar or higher administrative position in the revenue hierarchy.