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Sher Shah’s greatest achievement was his land revenue system. In this context explain: 

(a) Land assessments 

(b) Taxation policy and its impact

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(a) Land assessments: Sher Shah made proper arrangements that the land should be carefully surveyed and measured every year and the average produce to be calculated on the basis of its fertility. 

(b) Taxation policy and its impact: One-third of the produce was paid as tax in cash or kind. The land was divided into three types – good, bad and medium on the basis of fertility and taxes were levied on this basis.

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