Valiyul Kharaj and Muqta-gir were significant figures during the Tughlaq period in India. They were associated with the fiscal administration of the empire and held important roles in revenue collection.

- Revenue Collection System in the Tughlaq Period:

During the Tughlaq period, the empire implemented the system of iqta, which was a revenue collection system. The revenue generated from different regions of the empire was collected by officials known as revenue collectors or muqta-girs. These officials were responsible for collecting revenue from the assigned territories, known as parganas.

- Valiyul Kharaj:

Valiyul Kharaj was a revenue collector who played a crucial role in the fiscal administration of the Tughlaq empire. He was responsible for the assessment and collection of taxes from the agricultural lands. Valiyul Kharaj would determine the amount of tax to be collected based on the productivity of the land and the crops grown. He would also ensure that the taxes were collected efficiently and deposited in the treasury.

- Muqta-gir:

Muqta-gir, on the other hand, was a revenue farmer who was given the fiscal responsibility of the iqta by Muhammad-bin-Tughlaq. The iqta was a grant of revenue rights over a specific territory. The muqta-gir would collect revenue from the assigned parganas and retain a portion of it as their share. They were responsible for maintaining law and order in their territories and ensuring the smooth collection of taxes.

- Roles and Responsibilities:

Both Valiyul Kharaj and Muqta-gir played essential roles in the fiscal administration of the Tughlaq empire. They were responsible for the efficient collection of taxes, which were a significant source of revenue for the empire. They had to ensure that the taxes were collected fairly and without causing excessive burden on the peasants. They also had the responsibility of maintaining law and order in their respective territories.

- Conclusion:

Valiyul Kharaj and Muqta-gir were revenue collector and revenue farmer respectively during the Tughlaq period. They played vital roles in the fiscal administration of the empire, collecting taxes and maintaining law and order in their assigned territories. Their efforts were crucial in generating revenue for the empire and ensuring the smooth functioning of the administration.