The highest class of Revenue Officer is:

The hierarchy of Revenue Officers is a foundational concept in land revenue administration, defining the chain of command and respective authorities. Option C, "Board of Revenue," is the highest class of Revenue Officer. The Board of Revenue typically serves as the apex body for land revenue administration, policy-making, and appellate functions, overseeing the work of all other officers.

• Option A, "Commissioner," is a high-ranking officer but is subordinate to the Board of Revenue.
• Option B, "Collector," is a key district-level officer, but also subordinate to the Commissioner and the Board of Revenue.
• Option D, "Assistant Commissioner," is a lower-ranking officer in the administrative hierarchy.