- Under the Delhi Sultanate, these lands were divided into three divisions:
- Iqta land: lands given to officials as a form of iqta rather than payment for their services.
- Khalisa land was under the direct control of the Sultan, and the money was used to maintain the royal court and royal household.
- Inam land was land that was assigned or granted to religious leaders or religious institutions.
- Barani, in his Tarikh-i-Firoz Shahi, describes the agricultural policy in North India during the reign of Alauddin Khalji. According to the text, three taxes were levied on the peasants by the Sultan, viz. the Kharaj (also called Kharaj-I-jizya) or cultivation tax; Charai, a tax on milching cattle; and Ghari (a tax on houses).
- Kharaj was the land tax, and the lands of all sizes were subject to the procedure of measurement of land called Masahat and fixation of the yield per Biswa (Wafa-I-Biswa).
- Generally, the tax was collected in cash though sometimes collected in kind for specific purposes.
|