The Board of Revenue is subject to the control of:

The Board of Revenue is a high-level administrative and quasi-judicial body responsible for land revenue administration and related matters. In most governmental structures, such a body operates under the ultimate authority and oversight of the Government itself.

• The Government (either state or central, depending on the jurisdiction) establishes the Board, defines its powers, and exercises overall control to ensure its functioning aligns with public policy and law.
• The Collector is a district-level officer, and the Commissioner is a divisional-level officer; both are subordinate to the Board of Revenue in the administrative hierarchy.
• The Tehsildar is an officer at the sub-district level, far below the Board of Revenue.

Thus, the Board of Revenue is accountable to and controlled by the overarching governmental authority.