Mughal Revenue system
Mughal revenue system
With the expansion of the empire to almost the whole of India, the state needed a source of income which was revenue from peasants called Maal which was a tax on the surplus produce of the crops grown by the peasants.
Methods of land revenue assessment
The system of land revenue consisted of two stages. The first was done on kharif assessment done after kharif harvest and the second after the rabi harvest. The first step was the estimation of assessment called jama and after that the actual collection ( hasill) was obtained. After assessment, a written document called patta which contained the revenue demand.
There were various methods of assessment which were as follows:
- i) Gahalla Bakshi: This was a crop sharing method. Abul Fazl in his Ain –I Akbari has mentioned three kinds of crop sharing given as follows:
- a. The division of the crop between the cultivator and the state at the threshing floor
- b. Khet batai: It was done when the crop was standing in the field
- c. The crop was cut and placed in stacks in the field and divided between the state and the cultivators
This was the best method of revenue collection according to Abul Fazl as both parties shared losses and risks to the crops. It is also the most expensive as large officials were needed to stop embezzlement of revenue.
- ii) Kankut or jarabandi: Land was measured by ropes or by pacing. After which the yield of each crop was estimated and applied for the entire space and field of cultivation
- iii) Hast o Bud: In this method of assessment the assessor inspected the entire village and viewing the good and bad estimates make an estimate of the total produce and on the basis of which the revenue was fixed.
- iv) Zabti system: This was in practice during the reign of Sher Shah Suri. Under this system, cultivable land ( polaj-regular in cultivation ( chachar: the land left fallow for three to four years(parauti- the land left uncultivated for an entire season and banjar- untilled land for a long period measured on the basis of productivity) the average produce rai was prepared ( which was productivity per bigha. The share of the state was laid down for different types of crops. This amount could be converted into cash according to the prevailing rates in court.
Initially Zabti system was introduced, but it relied too much on local officials and it led to:
- 1. Pressure on peasants due to higher rates and uncertainties for annual income
Later, dastur system was introduced as an average of ten years of the reign, i.e. ., 15th to 24th year, after which a revenue rate was determined. In the reign of Akbar, Awadh, Agra and Malwa were put under Zabti system. Revenue was paid either in cash or kind.
