Alauddin Khilji, who ruled the Delhi Sultanate from 1296 to 1316, implemented several economic and administrative reforms during his reign. One of these reforms was the introduction of the 'Ghari' tax.

Introduction of the Ghari Tax
- Alauddin Khilji introduced the Ghari tax as a measure to strengthen and stabilize the economy of his kingdom.
- This tax was levied on agricultural land and was designed to ensure a regular and significant revenue stream for the state.

Purpose of the Ghari Tax
- The primary purpose of the Ghari tax was to increase the revenue of the state and finance the military and administrative expenses.
- Alauddin Khilji aimed to centralize power and strengthen the administration by reducing the influence of the nobility and increasing the authority of the state.

Implementation and Collection of the Ghari Tax
- Alauddin Khilji divided his kingdom into several units called 'gharis,' with each ghari comprising a specific number of villages.
- A tax collector, known as 'Gharid,' was appointed for each ghari.
- The Gharid was responsible for assessing and collecting the Ghari tax from the agricultural land in their respective areas.
- The tax was collected in the form of a fixed percentage of the agricultural produce, which varied depending on the fertility of the land.
- The Gharids were given strict instructions to ensure the proper collection of the tax and prevent any evasion or corruption.
- They were required to maintain detailed records of the collection and submit regular reports to the central administration.

Impact and Significance of the Ghari Tax
- The Ghari tax played a crucial role in providing a stable source of revenue for the state.
- It helped in financing Alauddin Khilji's military campaigns, strengthening the defense, and maintaining law and order.
- The tax also contributed to the economic stability of the kingdom by ensuring a steady income for the state and reducing the dependence on unpredictable sources of revenue.
- The introduction of the Ghari tax marked a significant shift in the fiscal policy of the Delhi Sultanate, emphasizing the importance of agriculture and land revenue in the economy.

In conclusion, Alauddin Khilji initiated the Ghari tax as part of his administrative and economic reforms. This tax was aimed at increasing revenue, strengthening the central authority, and ensuring economic stability.