The correct answer is option 'C' - Imposition of vishti.

Vishti was not one of the fiscal measures that could be adopted in an emergency. The term 'vishti' refers to a famine tax imposed on the people during times of severe food shortage or drought.

Fiscal measures are economic policies taken by the government to manage its revenue and expenditure. During emergencies such as wars, famines, or economic crises, governments may adopt various fiscal measures to mitigate the impact and ensure the stability of the economy.

Let us now discuss the three fiscal measures mentioned in the options:

a) Raising of tax to one-third or one-fourth: During emergencies, the government may increase taxes to generate additional revenue. This measure is aimed at increasing the government's income to meet the increased expenditure requirements in times of crisis. By raising taxes, the government can finance necessary expenditures such as defense, relief efforts, or infrastructure development.

b) Levy of pranaya (a gift of affection): Pranaya was a voluntary contribution made by the people to the king during times of crisis. It was seen as a gesture of loyalty and support towards the ruler. The levy of pranaya was one way for the government to raise funds during emergencies without resorting to forceful measures like taxation or confiscation.

c) Imposition of vishti: Vishti, as mentioned earlier, was not a fiscal measure. Instead, it was a tax imposed on the people during famines or severe food shortage. This tax was levied to ensure that the government had sufficient resources to provide relief to the affected population. However, it is worth noting that vishti was not a commonly practiced fiscal measure and was not considered as one of the standard options during emergencies.

d) Forcing the cultivators to raise two crops: This measure aimed at increasing agricultural production during times of food shortage. By coercing cultivators to grow two crops instead of the usual one, the government aimed to boost food production and ensure food security for the population. This measure focused on increasing agricultural output rather than directly generating revenue for the government.

In conclusion, the imposition of vishti was not one of the fiscal measures that could be adopted during an emergency. The other options mentioned - raising of tax, levy of pranaya, and forcing cultivators to raise two crops - were all potential fiscal measures that governments could adopt in times of crisis.