- During the medieval period, different methods of revenue assessment and collection were used. The simplest and most basic method was crop sharing or batai. The state fixed a certain ratio of produce as the state’s share. In this method, out of the total produce the state share was collected by a designated official. Here, the measurement of land had no bearing on revenue collection. The actual produce was the main focus of attention.
- In the second method, known as Kankut the measurement was important. In this method land was first measured. After measurement, the productivity of land was estimated to fix the revenue demand per unit of measured area. Sher Shah improved the method of assessment. For estimating the productivity, a sample cutting from three types of land i.e. good, middling and bad lands, was taken and an average yield was obtained. The State demand was fixed at 1/3rd of the average yield. Revenue demand per bigha for every crop was declared and was known as rai of Sher Shah. During the initial years of Akbar these rates were adopted for the whole empire. Here the state demand was expressed in kind but could be collected/paid in cash after applying prevalent prices on them.
- This Third method was called Zabt since the assessment was done on the basis of measurement. Based on yields the share of the state was decided. Under Akbar the method was further refined. All the territories were divided into the revenue circles or dasturs. For each dastur circle per bigha revenue rates for different crops in cash based on productivity and prices were worked out.
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