The IQTA system, Revenue & Administration: The Delhi Sultanate | History for UPSC CSE PDF Download

The IQTA system, Revenue and Administration

1. Iqta System

   • Definition: Iqta was a territorial area or right whose revenues were assigned to officials instead of direct salaries during the Ilbari Turks' rule.
   • Administrative Role: It served as both a revenue and administrative unit.
   • Transfer of Iqtas: Rare during the early period but became frequent under the Khaljis and early Tughlaqs.

2. Revenue Management and Salaries:

   • Estimation of Revenue Capacity: Officials estimated the revenue-paying capacity of each area.
   • Fixation of Salaries: Personal salaries of officers were fixed in cash.
   • Assignment of Iqtas: Iqtas with similar revenue-paying capacity were assigned to match the personal salaries of officers.

3. Troop Payment and Royal Officials:

   • Setting Apart Revenues: A portion of Iqtas' revenues allocated for paying the troops.
   • Appointment of Sultan's Officials: Officials appointed within Iqtas during Balban's time.
   • Royal Troops Payment Change: Alauddin abolished assigning Iqtas to royal troops, introduced cash payments.

4. Royal Intervention Peak:

   • Under Muhammad-bin-Tughlaq: Witnessed the peak of royal intervention in the Iqta system.

5. Firuz Tughlaq's Reforms:

   • Permanent Revenue Fixation: Firuz Tughlaq fixed Iqta revenues permanently.
   • Hereditary Assignments: Made posts and assignments practically hereditary.
   • Reintroduction of Iqta Assignments: Even to royal troopers.

6. Agrarian Conditions:

   • Balban's Cash Payments: Paid soldiers in cash to avoid misconstruing jagirs as hereditary grants.
   • Ala-ud-din's Land Reforms: Converted all land into Khalsa, under direct state control, resuming inam, milk, and wakf lands.
   • Tax Collection through Local Landlords: Muqaddams, Khots, and Chaudhari collected taxes, sometimes exploiting peasants.

7. Ala-ud-din's Anti-Middlemen Measures:

   • End of Middlemen Power: Resolved to end the power, self-interest, and pride of middlemen.
   • Strict Auditing and Accountability: Accounts audited, local officers instructed to prevent oppression of tenants.

8. Muhammad-bin-Tughlaq's Regulations:

   • Diwan-i-Amirokohi: New department for execution of regulations, regular income, and expenditure statements.
   • Diwan-i-Mustakhirz: Separate department for recovering dues, punishing officers in arrears.

9. Firuz Tughlaq's Agricultural Reforms:

   • Canal Construction: Cut large canals, Rajba and Ulughkhani, to promote agriculture in east Punjab.
   • New Settlements: New farmer settlements alongside canals, improving land yield.
   • Irrigation Cess: Sultan realized 10% as irrigation cess from fields using canal water.
   • Garden Plantations: Firuz planted 12,000 gardens, with proceeds credited to the state treasury.

Revenue

1. Primary Source of Income:

   • Khalisa Land: This refers to the land that directly belonged to the Sultan. It was considered the primary source of income for the state. The revenue generated from Khalisa land played a crucial role in sustaining the financial needs of the ruling administration.

2. Land Revenue Collection:

   • Collection Percentage: Most Sultans, with the exception of Ala-ud-din, collected 1/3rd of the agricultural produce as revenue. Ala-ud-din, however, charged a higher rate of 1/2. This collection was not limited to a specific type of crop but encompassed a share of the overall agricultural output.
   • Payment Method: The revenue could be collected either in the form of cash or in kind, depending on the preferences and policies of the ruling Sultan.

3. Categories of Taxes:

   • Zakat: Zakat was a land tax specifically imposed on Muslim peasants. The tax rate varied, ranging from 5% to 10% of the agricultural produce. It served as a form of charitable contribution within the Islamic community.
   • Kharaj: Kharaj was a land tax levied on non-Muslims. The tax rate fluctuated, ranging from 1/3 to 1/2 of the agricultural produce. This tax reflected the economic obligations of non-Muslims in the Islamic state.
   • Khams: Khams constituted 1/5 of the booty captured in wars. This tax was a form of wealth distribution and contributed to the financial resources of the state.
   • Jizaya: Jizaya was a religious tax imposed on non-Muslims. It was a financial obligation for the protection and security guaranteed by the Muslim state. The canonical basis for this taxation was rooted in Islamic law.

4. Distinct Taxation for 'People of Scripture':

   • Dhimmis: Dhimmis were individuals belonging to the 'People of Scripture,' including Jews, Christians, Sabeans, and Zoroastrians. They were afforded certain rights, including life, liberty, and property protection, under the condition of paying Jizaya and Kharaj. This reflected the coexistence of diverse religious communities under the Islamic rule, based on a system of financial obligations.

5. Abolition of Cesses and Land Taxes by Firuz Tughlaq:

   • Firuz Tughlaq's Reforms: Firuz Tughlaq brought about significant reforms by abolishing various cesses and land taxes. He retained only four primary taxes, namely Zakat, Kharaj, Khams, and Jizaya. This restructuring aimed to simplify the tax system and streamline the state's revenue collection process.

6. Impact on Distinctions in India:

   • Distinctions Breakdown: The breakdown of the distinction between 'People of Scripture' and others in India implies a more inclusive approach in the taxation system. Firuz Tughlaq's reforms moved away from religious categorizations in taxation, fostering a more uniform financial structure.
   • Firuz Tughlaq's Reforms: Firuz Tughlaq's decision to abolish certain taxes and focus on a reduced set of revenue sources indicated a shift in administrative priorities, possibly influenced by economic, political, or social considerations.

Administrative and Agrarian Terms

1. Sadar-Jahan: Title of the central officer of the Delhi Sultanate responsible for religious and charitable endowments.

2. Sera-i-Adl: Ala-ud-din Khalji’s market in Delhi for the sale of specified commodities, particularly cloth.

3. Shashgani: A small silver coin equivalent to six jitals or copper coins.

4. Shamshi: Pertaining to Sultan Shamsuddin Iltutmish.

5. Shiqdar: Officer in charge of land measuring a shiq.

6. Shuhna-imandi: Officer in charge of the grain market.

7. Sipahsalar: Commander of the troops.

8. Tanka: Silver coin used in the Delhi Sultanate.

9. Zabita: Secular rule or law made by the state.

10. Ain: State laws distinguished from the laws of the shariat (Islamic law).

11. Akhurbek: Master of the horse.

12. Alai tanka: The tanka (silver or gold coin) of Ala-ud-din Khalji.

13. Alamatha-i-Sultani: Insignia of royalty.

14. Amil: Revenue officer.

15. Amir: Commander; the third-highest official grade in the Delhi Sultanate.

16. Amiri-dad: Officer in charge of justice; the public prosecutor.

17. Amir-i-akhur: Amir or officer commanding the horse.

18. Amir-i-hajib: Officer in charge of the royal court; also called barbek in Turkish.

19. Amir-i-koh: Officer in charge of agriculture.

20. Amir-i-shikar: Officer in charge of the royal hunt.

21. Ariz: Officer in charge of the muster, equipment of the soldiers, and their horses.

22. Arz-i-mammalik: Minister in charge of the army of the whole country.

23. Barbek: Officer in charge of the royal court; also called amir-i-hajib in Persian.

24. Barid: Intelligence officer appointed by the state to collect information.

25. Barid-i-mammalik: Head of the state intelligence service.

26. Dabir: Secretary.

27. Dabir-i-mamalik: Chief secretary for the whole kingdom.

28. Dagh: Mark of branding.

29. Diwan: Office; the central secretariat.

30. Diwan-i-Arz: Office of the minister of war.

31. Diwan-i-insha: Office of the chief secretary.

32. Diwan-i-riyasat: Office of the minister of trade and commerce.

33. Diwan-i-wizarat: Office of the wazir.

34. Diwanul mustakhraj: Office for collecting taxes.

35. Doab: Land between the Yamuna and the Ganga.

36. Fatwa: A legal decision; a decision according to the shariat or religious law.

37. Faujdar: Commander of an army unit.

38. Haqq-i-Shurb: Water-right; profits from canal irrigation.

39. Hukm-i-hasil: Assessment (of land revenue) according to produce.

40. Hukm-i-masahat: Assessment (of land revenue) according to measurement.

41. Hukm-i-mushahida: Assessment (of land revenue) by inspection only.

42. Iqtadar: Governor; a person in whose charge an iqta has been placed.

43. Jagir: A piece of land assigned to a government officer by the state.

44. Jitals: Copper coins of the Delhi Sultanate.

45. Jzaih: Personal and yearly tax on non-Muslims, or any tax not Kharaj or land tax.

46. Karkhana: Royal factory or enterprise, ratbi (for animals) and ghair-ratbi (for commodities).

47. Khalisa: Land controlled directly by the king and not assigned to any zamindar or officer.

48. Khan: Highest independent ruler among Mongols and Turks; highest group of officers of state.

49. Khidmati: Service due.

50. Kharaj: Land revenue; also tribute paid by a subordinate ruler.

51. Khuts: Class of village headmen.

52. Madad-i-mash: Grant of land or pension to religious or deserving persons.

53. Madad-i-khas: A meeting of the king and his high officers.

54. Majlis-i-khilwat: A confidential and secret meeting of the king and his high officers.

55. Mal: Money; revenue; land revenue.

56. Malik: Owner; proprietor; in the Delhi Sultanate, it meant the second-highest grade of officers, below khan and above amir.

57. Malik naib: Regent of the kingdom; an officer authorized to act on behalf of the king.

58. Muhtasib: An officer appointed to maintain law and order in a municipality.

59. Muqaddam: Village headman; literally the first or senior man.

60. Muqta: Governor; person-in-charge of an iqta or a medieval province.

61. Mushrif-i-mamalik: Accountant for all provinces.

62. Naib-i-arz: Minister of war; or deputy of minister of war.

63. Naib-i-barbek: Deputy of barbek (officer in charge of the royal court).

64. Naib-i-mamlakat: Regent or the king’s representative for the whole kingdom, authorized to act on behalf of the king.

65. Naib-i-mulk: Regent of the kingdom.

66. Naib-i-wazir: Deputy of the wazir.

67. Qazi-i-mamalik: The qazi or judge for the whole country.

68. Quzi-ul-qazzat: The quzi of quzis; the chief quzi.