The highest class of Revenue Officer is:

This question tests knowledge of the hierarchical structure of revenue administration. The Board of Revenue is the correct answer because it typically represents the highest administrative and appellate authority in land revenue matters within a jurisdiction. It oversees the functioning of all subordinate revenue officers and acts as the final court of appeal for revenue cases. Distractors like Commissioner, Collector, and Assistant Commissioner are all significant revenue officers, but they operate at lower tiers within the administrative hierarchy, with the Assistant Commissioner being the lowest, followed by the Collector, and then the Commissioner, all under the ultimate authority of the Board of Revenue.