Under Sher Shah's revenue administration, land was classified into three categories:

1. Polaj:
- Polaj referred to the cultivated land where crops were grown every year.
- The revenue collected from Polaj land was considered the most stable and dependable.
- This land was further classified into two sub-categories: 'Bahi' and 'Chachar'.
- Bahi: It referred to the land that was cultivated by permanent irrigation sources like canals or wells. The revenue rate for Bahi land was higher due to the assured water supply.
- Chachar: It referred to land that relied on natural rainfall for irrigation. The revenue rate for Chachar land was comparatively lower.

2. Parauti:
- Parauti referred to the land that remained uncultivated for a year but was cultivated in alternate years.
- The revenue collected from Parauti land was lower than Polaj land since it had a higher risk of uncertainty in cultivation.

3. Banjar:
- Banjar referred to the land that remained uncultivated for more than a year.
- The revenue collected from Banjar land was the lowest as it had the highest risk and uncertainty in cultivation.
- This land was usually utilized for grazing purposes or left fallow for natural regeneration.

Importance of land classification:
- The classification of land into these categories helped in determining the revenue rates to be levied on different types of land.
- It provided a basis for assessing the productivity and potential of each category of land.
- The revenue rates were fixed based on the classification, ensuring fairness and equitable distribution of the tax burden.
- It also helped in effective land management and resource allocation by the state.

Conclusion:
Under Sher Shah's revenue administration, land was classified into three categories: Polaj, Parauti, and Banjar. This classification helped in determining the revenue rates, assessing land productivity, and ensuring equitable taxation.