The Mahalwari System was a land revenue settlement introduced in British India during the early 19th century. It was implemented in the North-Western Provinces (present-day Uttar Pradesh) and Punjab regions of India. The system was named after the Hindi word "Mahal," which means a revenue estate or village.

Implementation:
- The Mahalwari System was a modified version of the zamindari settlement, which was the prevailing system of revenue collection at that time.
- It was introduced by Holt Mackenzie, the Governor of the North-Western Provinces, in 1822.
- The system was later extended to the Punjab region by Sir Charles Metcalfe in 1846.

Key Features:
1. Village as the Revenue Unit: Under the Mahalwari System, the revenue unit was the village or mahal. The entire revenue collection was based on the village communities.
2. Joint Responsibility: The village community as a whole was responsible for paying the land revenue to the British government. The tax burden was shared collectively by the villagers.
3. Revenue Assessment: The land revenue was assessed based on the productive capacity of the village as a whole. It took into account factors like the quality of land, crops grown, and potential yield.
4. Settlement with Village Headmen: The British government entered into an agreement with the village headmen, known as the lambardar or patwari. They were responsible for collecting the revenue from the villagers and paying it to the government.
5. Revenue Sharing: The revenue sharing ratio varied from village to village. Generally, it ranged from 50% to 75% of the total produce. The remaining share was retained by the cultivators.
6. Individual Cultivator's Rights: Unlike the zamindari system, the Mahalwari System recognized the individual cultivators as the owners of their land. They were given the right to transfer, sell, or mortgage their land.

Advantages and Criticisms:
- The Mahalwari System aimed to establish a direct relationship between the government and the cultivators. It recognized their rights and reduced the exploitation by intermediaries.
- The system encouraged individual ownership and the introduction of modern agricultural practices.
- However, the system faced criticisms for its heavy burden on the villagers, who had to pay revenue collectively. It also failed to address the issue of absentee landlordism and the concentration of land in the hands of a few rich peasants.

Overall, the Mahalwari System was an attempt by the British government to reform the revenue administration and establish a more direct relationship with the cultivators. While it had its limitations, it laid the foundation for future land revenue settlements in British India.