Correct Answer:
B. Section 14
The Board of Revenue, as a high-level administrative body, possesses specific powers to manage its workload and ensure efficient justice delivery. Section 14 typically empowers the Board of Revenue to distribute business among its members or subordinate officers, and also to withdraw cases from one officer to another. This power ensures flexibility and proper allocation of resources for effective revenue administration.
- Sections 13, 16, and 18 would generally pertain to other distinct powers or functions of the Board of Revenue or other aspects of the revenue law, not specifically the distribution of business or withdrawal of cases.