Who can summon persons to give evidence and produce documents?

The correct answer is Board of Revenue. The Board of Revenue, being the highest revenue authority in a province or state, possesses extensive powers, including the authority to summon persons to give evidence and produce documents. This power is essential for conducting inquiries, appeals, and revisions effectively. While other revenue officers like the Collector and Commissioner also have summoning powers within their respective jurisdictions, the Board of Revenue's authority is supreme and encompasses such functions for broader administrative and judicial review, making it the most comprehensive answer.