Correct Answer:
A. Section 20
The efficient functioning of revenue administration relies on clear procedural guidelines for its officers. Statutory provisions are essential to empower the appropriate authorities to establish these rules, ensuring uniformity, transparency, and fairness in the discharge of duties by Revenue Officers.
- Section 20 of relevant revenue codes typically grants the power to make rules regarding the procedure of Revenue Officers. This section enables the government or Board of Revenue to prescribe how officers should conduct their business.
- Sections 17, 19, and 21 generally address other specific aspects of revenue law, such as appeals, revisions, or particular powers, but not the overarching rule-making authority for procedural matters.