History

Land Revenue Systems

History notes is helpful in UPSC exams, RRB NTPC exams, SSC CGL exams, Bank exams and more. This is part of UPSC syllabus etc.

Land Revenue Systems in British India
• Zamindari System
 It was introduced by Lord Cornwallis around 1793
 Zamindars are the permanent owners of the land and can collect rent from peasants
 10/11th of the rent collected has to be paid to the British and 1/11th is the share of the Zamindar
• The Ryotwari System
 It was introduced by Sir Thomas Munro around 1820
 The individual cultivator (Ryot) was the owner of the land
 The land revenue was paid by farmers directly to the state. The rates are open to increase
• The Mahalwari System
 It was introduced by Holt Mackenzie around 1822
 Lord William Bentinck popularised it
 The peasant is the owner
 The land revenue was collected by the village headmen or village leaders
 Revenue was revised periodically
 Land was divided into Mahals. Revenue was collected on each mahal
 It introduced average rents for different classes of soil
 The state share is 66% of rent
 The settlement is agreed for 30 years

Taxes under British India
• Land Tax
• Customs
• Salt tax and Opium tax
• Excise tax
• Income tax

Land Revenue Systems of Mughal Empire
• Zabti System
 Cultivable land was measured and based on productivity average produce was prepared. The state’s share for different types of crop were prepared
 4 categories of land are Polaj (always cultivated), Parauti (temporarily uncultivated to regain fertility), Chachar (left uncultivated for 3 to 4 years), Banjar (left uncultivated for 5 years or more)
• Ghalla Bakhshi
 The crop was divided between the state and cultivator at the threshing floor
 The crop was divided between the state and cultivator when the crop was in field (Khet batai)
 The crop was divided between the state and cultivator after the crop was cut and stacked in heaps (Lang batai)

• Kankut or danabandi
 Field was measured by rope or pacing
 The productivity of different types of land was estimated and revenue was fixed
• Nasaq
 In this system revenue is calculated based on previous figures with some changes
 Land is not measured as calculation is based on previous figures

Taxes under Mughal Empire
• Taxes are systematized. No universal tax
• Kharaj or mal
 This tax was a portion of crop after harvest in the form of cash
• Jizya
 It was a fixed annual tax on non-Muslims
 Women, children and the disabled were exempted from this tax
 This tax was abolished by Akbar, but re-introduced by Aurangzeb
• Rahadari was a road and river tax. Tolls and levies collected on inland and overseas trade
• Katraparcha was a tax levied on merchants and artisans

Land Revenue Systems of Delhi Sultanate
• The Khalsa (royal land)
 This was under Central Government
 Revenue collectors or Amils were appointed in each sub-division
• Iqta
 It was under iqtadars or muqtis
 Khwaja inspected the work of muqti
• The land of nobles
 It has fixed tax
• The land given to people in gift i.e. inam or waqf
 It was free of tax

Taxes under Delhi Sultanate
• Kharaj
 It is an individual Islamic tax on agricultural land and its produce
 This tax was initially on non-Muslims, the Muslims paid “ushr” on harvests from natural resources or irrigation at different rates
 It has consequently became tax paid by everyone
• Jizya
 It was a fixed annual tax on non-Muslims
 Women, children and the disabled were exempted from this tax
• Zakat
 It was a tax on Muslims who are rich
• Ghari
 It was a tax on houses
• Charai (Chari)
 This is a tax on people having animals
 This was imposed by Alauddin Khilji. This was abolished by Firuz Shah Tughlaq