In Mughal state, the main source of revenue was Land Tax.
Improvement in the tradition of Land Tax.
1. The crop produce in some parts of the state was more than the other. The kind of crop too was different, so Akbar managed to collect land tax differently.
2. The total production of the empire and the total revenue collected on it.
3. One-third of the production was decided to be the land tax. This helped the peasants a lot.
4. In case of drought or excessive rains, the land revenue was often remitted.
5. The land was measured in ‘bighas’.
Classification of Land: Akbar classified the land into four parts :
- Polaj Land: It was very fertile land. Any crop could be sown on this land at anytime.
- Parauti Land: On this land, sowing could be done after one or two years.
- Chhachhar Land: The sowing could be done after three-four years.
- Barren Land: Sowing could be done after five-six years.
Collection of Land Tax: The land tax collection systems were as follows :
- Kankut System: According to this system the govt, would collect land tax by approximating the value of the standing crop.
- Batai System: According to this system when the crop was harvested, then 1/3 part was taken by the govt.
- Nasak System: According to this system the crop of the whole village was approximated and the land tax was fixed.
The Mughal govt, gave loans to the farmers to make more and more land agriculturable. At the time of drought and flood, the land tax was given exemption.
