RAS question
Board of Revenue is:
Correct answer: (D) Highest revenue court in state.
The Board of Revenue for Rajasthan is the state's highest revenue court of appeal, revision and reference.
Explanation
The Board of Revenue is not merely an advisory or administrative forum; it is the apex revenue authority for Rajasthan. The official Board of Revenue document describes it as the Chief Controlling Revenue Authority under revenue enactments in force and states that it is the highest revenue court for appeal, revision and reference in Rajasthan. That is why option D is right: the Board sits at the top of the revenue-court hierarchy and hears revenue matters through appellate, revisional and reference powers. Its role as the apex revenue authority is therefore tied directly to its appellate, revisional and reference jurisdiction in revenue matters.
Why the other options are wrong
- (A) It is not only an advisory body, because it exercises revenue-court powers of appeal, revision and reference.
- (B) It is not a central body; the Board functions within Rajasthan's revenue administration.
- (C) It is not a legislative body, because its function here is judicial and supervisory in revenue matters, not law-making.
Concept
This tests the hierarchy of revenue administration and revenue courts in Rajasthan. It recurs in RAS because land revenue, tenancy and administrative institutions are core parts of Rajasthan Political and Administrative System.