Question

Which one of the following is the Highest revenue court in a District ?
(A) Courts of Commissioner
(B) Courts of Collector
(C) Board of Revenue
(D) Metropolitan Magistrates
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Answer 1

Explanation:

the Board of Revenue

The highest revenue court in the district is the Board of Revenue. Under it are the Courts of Commissioners, Collectors, Tehsildars and Assistant Tehsildars.

Answer 2

Answer:

Option C - The Board of Revenue is the Highest revenue court in a District.

Explanation:

The highest authority in the field of revenue in a state is the Board of revenue.

It works under the High Court and hears appeals against the decisions made in the lower courts, it comes under its jurisdiction.

Role of the Board Revenue Court:

• Matters related to collection and levy of Direct Taxes.
• Matters related to collection and levy of Indirect Taxes.
• Framing of policies related to cultivation, export and fixing of prices.  
• Prevention and combating abuse of narcotic drugs.
• Forfeiture of property under Smugglers and Foreign Exchange Manipulators.
• Investigating economic offences.
• Enforcement of economic laws.
• Surplus work of Gold Control.
• Matters related to Stamp duty under the Indian Stamp Act, 1899.

Hence, The highest revenue court in a district is the Board of Revenue.