Section ____ outlines the power to make rules as to the procedure of Revenue Officers.

Understanding the statutory framework for administrative procedures is crucial. Option A: Section 20 is the correct answer as it specifically grants the power to the appropriate authority to formulate rules governing the procedures that Revenue Officers must follow. This ensures uniformity, transparency, and efficiency in their operations, covering aspects like inquiries, appeals, and record-keeping.

• Option B: Section 21 is incorrect; it typically deals with other aspects like appeals or revisions, not the general rule-making power for procedure.
• Option C: Section 19 is incorrect; this section usually pertains to the appointment or powers of specific officers, not procedural rules.
• Option D: Section 17 is incorrect; it often relates to the hierarchy or general powers of Revenue Officers, but not the specific power to make procedural rules.