The Board of Revenue is subject to the control of:

The correct answer is Government. The Board of Revenue, as a high-level administrative and quasi-judicial body responsible for land revenue and related matters, operates under the ultimate control and superintendence of the provincial or state Government. This hierarchical structure is a foundational concept in public administration, ensuring accountability and alignment with broader governmental policies and objectives.

• Collector, Commissioner, and Tehsildar are incorrect. These are subordinate officers or bodies within the revenue administration, operating under the Board of Revenue or the Government, and therefore do not exercise control over the Board itself.