Mughal Land Revenue System | History Optional for UPSC (Notes) PDF Download

Introduction

Alienation of Surplus Produce and Land Revenue under the Mughals:

• Alienation of surplus produce from peasants in the form of land revenue was a key feature of the agrarian system under the Mughals.
• British administrators viewed land revenue as rent for the soil, based on the belief that the king owned the land.
• Subsequent studies of Mughal India have clarified that land revenue was a tax on the crop, differing from the British conception of land revenue.
• Abul Fazl, in his Ain-i Akbari, defended state-imposed taxes as remuneration for sovereignty, providing protection and justice in return.
• The Persian terms for land revenue during Mughal rule were mal and mal wajib, while kharaj was not commonly used.
• The process of land revenue collection involved two stages:
• Assessment (tashkhis/jama): Determining the state demand.
• Actual collection (hasil): Collecting revenue based on the assessment, separately for kharif and rabi crops.

Methods of land Revenue Assessment

Under the Mughals, separate assessments were made for kharif and rabi crops.
Once the assessment was completed, a written document called patta, qaul, or qaulqarar was issued, detailing the revenue demand.
The assessee was required to give qabuliyat, accepting the obligation and specifying payment details.

Common methods of assessment included:

• Ghalla Bakhshi (Crop-sharing): Involves sharing the crop at the threshing floor, with variations like Khet batai (deciding share in the field) and Lang batai (dividing stacked crops).
• Kankut/Danabandi: Estimating grain yield based on field measurements and productivity.
• Zabti: Most important method, involving land measurement and fixed cash revenue rates. Originated from Sher Shah and revised during Akbar's reign.
• Nasaq: A subordinate method to other assessments, used to replace annual measurement with previous figures.
• Revenue farming (Ijara): Farming out villages for revenue collection, though disapproved by Mughals, became common, especially in jagir lands.

Magnitude of Land Revenue Demand

Abul Fazl on Ruler-Subject Relationship:

• Abul Fazl argues that there should be no moral limits on what a ruler can demand from subjects. He believes that subjects should be grateful even if they are forced to give up all their belongings by the ruler who protects their life and honor.
• He also states that "just sovereigns" only demand what is necessary for their needs, which they determine themselves.

Aurangzeb's Land Revenue Policies:

• Aurangzeb emphasized that land revenue should be collected according to Shariat, which allows for no more than half of the total produce to be taken.

European Traveler Pelsaert's Observations:

• Pelsaert, a European traveler in early 17th century India, noted that peasants were heavily burdened by revenue demands, leaving them with barely enough to eat.

Irfan Habib's Commentary:

• Irfan Habib remarks that the combination of revenue demand, various taxes, and regular and irregular exactions by officials placed a significant burden on the peasantry.

Sher Shah's Revenue System:

• Sher Shah established three crop rates based on soil productivity and fixed the revenue demand at one-third of the average of these rates for each crop.

Abul Fazl on Akbar's Revenue Demand:

• Abul Fazl notes that under Akbar, Sher Shah's one-third revenue demand became the minimum rate of assessment.

Recent Studies on Mughal Revenue Demand:

• Recent research indicates that Mughal revenue demands ranged from one-third to one-half of the produce, and in some areas, it could be as high as three-fourths. These demands varied from one region (suba) to another.

Kashmir Revenue Demand:

• In theory, the revenue demand in Kashmir was set at one-third of the total produce, but in practice, it often reached two-thirds.
• Akbar had ordered that only one-half of the produce should be demanded.

Thatta Revenue Demand:

• In the province of Thatta (Sind), the land revenue was typically set at one-third of the total produce.

Ajmer Revenue Demand:

• In Ajmer suba, different rates of revenue demand were observed.
• In the fertile areas of eastern Rajasthan, the rates ranged from one-third to one-half of the produce.
• Irfan Habib, based on the Ain-i-Akbari, noted that in desert regions, the proportion was one-seventh of the crop.

Central India Revenue Rates:

• In Central India, revenue rates varied from one-half to one-third, and in some cases, two-fifths of the produce.

Deccan Revenue Rates:

• In the Deccan, one-half of the produce was taken from ordinary lands, one-third from irrigated lands, and one-fourth from high-grade crops.
• Aurangzeb's farman to Rasik Das Karori specified that in cases of crop-sharing, especially for distressed peasantry, the proportions levied could be one-half, one-third, or two-fifths.

Aurangzeb's Revenue Rates Compared to Akbar:

• Revenue rates under Aurangzeb were generally higher than those during Akbar's reign.
• This increase was likely due to a rise in agricultural prices, resulting in no significant change in the level of demand.

Regional Variations in Rajasthan:

• In Rajasthan, revenue rates varied based on the class or caste of the revenue payers.
• Research by Satish Chandra and Dilbagh Singh showed that Brahmins and Banias paid revenue at concessional rates in certain parganas of Eastern Rajasthan.

Overall Revenue Demand Rates:

• It can be generally assumed that the rate of revenue demand ranged from one-half to one-third of the produce.

Regressiveness of Revenue Imposition:

• The revenue was imposed per unit of area uniformly, regardless of the nature of the holding, making it regressive. Those with large holdings felt the burden less compared to those with small holdings.

Mode of Payment

• During the Mughal period, peasants under the zabti system were required to pay revenue in cash.
• There is no historical record of allowing a switch from cash to kind under any circumstances.
• However, in cases of crop-sharing and kankut, conversion into cash was permitted based on market prices.
• The cash nexus was firmly established throughout almost every part of the Empire.

Collection of Land Revenue

• Under ghalla bakhshi, the state’s share was taken directly from the fields. In other systems, the state collected its share at harvest time.
• Abul Fazl suggests that collection should start for rabi from Holi and for Kharif from Dashehra.
• In the Kharif season, different crops were harvested at different times, so the revenue was collected in three stages based on the type of crops.
• Initially, authorities tried to collect revenue before the harvest was cut and removed from the fields.
• By the late 17th century, officials began preventing peasants from reaping their fields until they paid their revenue.
• Irfan Habib comments that demanding revenue before harvest was oppressive, as peasants would have nothing left.
• This practice reflected a developed money economy, as officials expected peasants to pay by pledging their crops to grain merchants or moneylenders.
• The revenue was usually deposited in the treasury by the 'amil' or revenue collector.
• Akbar encouraged direct payments from peasants.
• Todar Mal recommended that trusted village peasants could deposit their revenue in the treasury themselves within a time limit and obtain a receipt.
• The village accountant, patwari, recorded the payment in his register.
• Irfan Habib views these regulations as administrative precautions to prevent fraud and embezzlement.

Relief measures

• Sher Shah believed that while concessions could be made during the assessment of revenue, they should never be allowed during the collection phase.
• Aurangzeb, in his directives, emphasized that no remissions should be granted once the crop was harvested.
• Regardless of the revenue assessment method used, there were provisions for relief in cases of poor harvests.

Variations in State's Share:

• In systems like ghalla bakhsi and kankut, the state's share would fluctuate based on the current harvest conditions.
• In the zabti system, relief was provided by excluding areas designated as nabud from the assessment.

Collection Practices and Arrears:

• It was often challenging to collect the entire revenue amount, leading to balances that would be collected in the following year.
• There were instances where arrears from peasants who had fled or passed away were demanded from their neighbors.
• Aurangzeb took measures to prevent this practice, arguing that no peasant should be held accountable for arrears incurred by others.

Taqavi Loans and Agricultural Support:

• Taqavi loans, aimed at strengthening peasants, were provided to help them purchase seeds and cattle.
• Abul Fazl noted that amalguzars should assist impoverished peasants by offering loans.
• Todar Mal recommended that taqavi loans be given to cultivators in distress who lacked seeds or cattle.
• These loans were interest-free and typically repaid at harvest time, facilitated through chaudhris and muqaddams. Abul Fazl suggested that repayments should be made gradually.

Improvement of Cultivation:

• New wells were dug, and old ones repaired to enhance and expand cultivation.

Land Revenue Administration

• Unlike the detailed information available for the revenue system of khalish lands, data on Jagir administration is limited.

Challenges Faced by Jagirdars:

• Jagirdars were frequently transferred every two to three years.
• This frequent rotation meant they lacked an understanding of the local revenue-paying capacity of the people and the specific customs of the region.

Types of Officials in Jagir Administration:
There were three main types of officials involved in the Jagir administration:

• Officials and Agents of Jagirdars: These individuals were directly associated with the Jagirdars and assisted in managing the Jagir.
• Permanen Local Officials: Many of these officials were hereditary and were not significantly impacted by the frequent transfers of Jagirdars.
• Imperial Officials: These officials were in place to assist and control the Jagirdars, ensuring that the administration ran smoothly.

Rural Revenue Officials:

• At the rural level, there were numerous revenue officials responsible for managing and overseeing revenue collection and administration.

Karori (or amil)

• The office of karori was established in 1574-75.
• Abul Fazl described the karori's duties as being responsible for both the assessment and collection of revenue.

Changes During Shah Jahan's Reign

• During Shah Jahan's rule, a significant change occurred with the introduction of amins in every mahal.
• Amins were tasked primarily with the assessment of revenue.
• As a result of this change, the role of the karori (or amil) shifted to focus mainly on the collection of revenue, which had been assessed by the amin.

Appointment and Responsibilities of the Karori:

• The diwan of the province appointed the karori.
• The karori was expected to safeguard the interests of the peasantry.
• The accounts of the actual collections made by the karori and their agents were audited with the assistance of village patwari's records.

Amin

• The Amin was a crucial revenue official established during Shah Jahan's reign.
• His primary role was to assess the revenue generated.
• The Amin was appointed by the diwan, similar to other officials.
• Along with the karori and faujdar, the Amin was responsible for the secure transit of collected revenues.
• The faujdar monitored the activities of the Amin and karori, ensuring their proper conduct and recommending their promotions when deserved.

Qanungo

• The qanungo was a local revenue official in charge of record-keeping and overseeing revenue-related activities in the pargana, a rural administrative unit.
• Typically from an accountant caste, the position was hereditary but required imperial approval for each new appointment.
• The Jagirdar's agents often relied on the qanungo for local information due to their unfamiliarity with the area.

Responsibilities and Accountability:

• The qanungo was responsible for maintaining records on revenue receipts,area statistics,local revenue rates, and customary practices of the pargana.
• Despite the position being hereditary, the Jagirdar could remove a qanungo for malpractices or negligence, but this required an imperial order.
• The Nigarnama-i Munshi criticized qanungos for malpractice due to their perceived job security.

Compensation:

• Initially, qanungos were paid 1% of total revenue as remuneration, but under Akbar's rule, they began receiving a fixed salary.

Chaudhari

Chaudhari: Role and Responsibilities:

• The Chaudhari was a significant revenue official, similar to the qanungo, and was often the leading zamindar in the area.
• His primary responsibility was the collection of revenue.
• He also acted as a guarantor for the lesser zamindars.
• The Chaudhari was involved in the distribution and repayment guarantees for taqavi loans.
• He served as a countercheck to the qanungo.
• According to the Dasur-ul Amal Alamgiri, the Chaudhari's allowance was not very substantial, but he may have held extensive revenue-free (inam) lands.

Shiqqdar

• During Sher Shah's rule, he was responsible for revenue collection and maintaining law and order.
• In the later period of Akbar's reign, he appeared to be a subordinate official under the karori.
• According to Abul Fazl, in case of an emergency, the shiqqdar had the authority to approve disbursements, which needed to be reported to the court.
• He was also accountable for any thefts that occurred within his jurisdiction.

Muqaddam and Patwari

• Muqaddam: The village headman who oversaw local governance.
• Patwari: An official responsible for maintaining detailed records of village land, including individual cultivator holdings, crop varieties, and fallow land. He recorded cultivator names in a ledger calledbahi. This information was crucial for preparing necessary papers for revenue assessment and collection.
• Pargaana Officials: Each pargaana (administrative division) had additional officials, including:
• Fotadar or Khazandar: The treasurer responsible for managing finances.
• Karkun or Bitikchi: The accountant who maintained records. Under Sher Shah, there were two karkuns—one for Hindi records and one for Persian. However, by A.D. 1583-84, Persian became the sole language for accounts.
• Faujdar: An official representing the military or police power of the imperial government. One of his main duties was to assist the jagirdar or amil in collecting revenue from stubborn zamindars and peasants.
• Waqai Navis and Sawanih Nigar: Officials responsible for reporting irregularities and oppression cases to the central authority.