Akbar conducted some experiments in land revenue administration, with the assistance of Raja Todar Mal. Akbar's land revenue system was known as the Zabti or Bandobast system. Raja Todar Mal improved it even more. It was known as the Dahsala System, and it was finished in 1580. Todar Mal introduced a uniform system of land measurement with this system. In this article, we will discuss the Land Revenue System of the Mughal Empire of Akbar which will be helpful for UPSC exam preparation.

Land Revenue System - Background

• Before Akbar, there was no Mughal land revenue system. Because they were the first conquerors of their dynasty, his father Humayun and grandfather Babur did not make any changes because they were preoccupied with subduing rebellions, consolidating empires, and maintaining order.
• Akbar established a proper land revenue system. However, Akbar's system was based on what Shershah Suri implemented during his brief reign.
• Thus, Akbar's land revenue system was neither innovative nor inventive. His debt to previous rulers is enormous, but this has not diminished his fame in terms of the land revenue system.
• He followed Shershah's policy with greater precision and correctness, and then extended it to various subah or provinces throughout his empire.
• However, this improvement or precision did not occur overnight. It was initially painful enough to reduce peasants to beggars and force them to sell their wives and children. However, it was revised several times.

Measurement of Land

• For the first time in medieval history, we find so many territorial divisions and sub-divisions in Akbar's administration.
• Akbar divided his empire into 15 Subahs (originally 12 Subahs, but by the time Akbar died, the number had risen to 15), 187 Sarkars, and 3367 Mahals for political and fiscal reasons.
• He ordered the standardisation of measurement units, and the Ilahi Gaj was designated as the definite unit of land measurement.
• This Ilahi Gaj was equivalent to 41 fingers (29-32 inches) and was shorter than Shershah's Sikandari Gaj (approx 39 inches). The Gaj as a land measurement dates back to the time of Sikandar Lodi.
• Standardization of land measurement was implemented to eliminate all ambiguity in defining the extent of land and to reduce extortion / corruption by officials.
• Tenab rope was used for land measurement (Paimaish) back then. Because this rope's length varied due to seasonal dryness or humidity, Akbar instituted reforms in Tenab as well.
• Instead of a rope, Akbar had the Tenab made of bamboo pieces joined together with iron rings. This ensured that Tenab's length varies only slightly throughout the year.
• Akbar also made a change by establishing definite measurements for Bigha of land.
• A Bigha was constructed from 3600 Ilahi Gaj, which is roughly half an acre. A Mahal was built by several Bighas. Dasturs were formed by grouping together several Mahals.

Amount of Produce Per Bigha

• Following the standardisation of land measurement, Akbar focused on determining the amount of produce per Bigha and the state's share of it.
• Shershah Suri had already classified land into four categories. Akbar followed the system, calculating a comparative estimate of land production and allocating different revenues to each of them.
• The four categories were as follows:
  • Polaj - Throughout the empire, Polaj was the ideal and best type of land. This land was always cultivated and was never left fallow.
  • Parauti - This was the land that was temporarily kept out of cultivation in order to regain its fertility.
  • Chachar - Chachar was a type of land that was allowed to lie fallow for three or four years before being cultivated again.
  • Banjar - Banjar was the worst type of land that had been left uncultivated for five years or more.
• The best lands, Polaj and Parauti, were divided into three groups: good, middle, and bad. Bigha considered the average produce of these three categories, known as Mahsul, to be a normal produce.
• The state's share was set at one-third of this Mahsul (average produce). When cultivated, the Parauti land was also subject to the Polaj rate (one-third of Mahsul).
• Chachar land was allowed to pay a reduced rate until it was cultivated again and subject to the Polaj rate. Banjar lands were not completely ignored either.
• Furthermore, the peasants were given the option of paying in cash or in kind, whichever was more convenient for them.

Fixing the Rate of Assessment

• After measuring the land and determining the state's share of the produce per Bigha of land, Akbar set the assessment rate. This was the most contentious aspect, and several changes were made to the system until 1585.
• First, Akbar implemented Shershah's Rai system, in which cultivated area was measured and a central schedule was created to fix peasant dues crop by crop based on land productivity.
• The state agreed to pay one-third of the produce under the schedule (Dastur-i-amal) in cash.
• The peasant tax was based on an annual system of collecting prices and settling revenue settlements for previous years. However, there were several issues with this arrangement.
• To begin with, crop prices could not be applied to the entire empire. Prices were lower in rural areas far from urban areas.
• Second, the cultivators found it difficult to pay in cash at the official rate.
• Third, this system was harmed by the corruption of revenue collectors, particularly the Karoris appointed in 1573-74.
• Fourth, setting prices every year and settling previous year's revenues was a time-consuming practise.
• Akbar directed that the ten-year settlement be completed. A decennial average of revenue rates from 1570 to 1579 was established as revenue demand.
• This brought certainty to collections and greatly alleviated the peasant problem. This was the so-called Dahsala system or Zabti system, which Raja Todarmal implemented.
• Throughout the Mughal empire, this was the standard system of revenue assessment. Murshid Quli Khan introduced it to the Deccan during Shahjahan's reign.

Dahsala System

• The Dahsala system, as instituted by Akbar, was calculated, as were the average yields of various crops and prices over the previous ten years.
• Raja Todar Mal, as Akbar's finance minister, introduced a new revenue collection system known as the zabti system and the dahshala system, which was a taxation system.
• He conducted a thorough survey of crop yields and prices over a ten-year period using the system.
• The Dahsala system, instituted by Akbar, was used to calculate the average produce of various crops as well as the average prices prevailing over the previous ten years, and the state received one-third of the average produce.

Raja Todar Mal

• Raja Todar Mal was a successful Diwan who made significant changes to the revenue system, earning him accolades.
• Seeing his qualities, Akbar appointed him Diwan in Gujarat in 1573 AD, where he measured the entire area of cultivable land, classified land according to quality, and fixed the state revenue after extensive calculation and detailed survey.
• Akbar was very pleased with Raja Todar Mal's success in Gujarat and ordered that the entire empire be surveyed in order to fix the state revenue.
• Raja Todar Mal's labour and vast knowledge of the revenue system brought him fame and name, and the Dahsala system was implemented in 1580 AD.
• In 1580, Raja Todar Mal was promoted to Imperial Diwan, and Khwaja Shah Mansure worked as his assistant.

Conclusion

As a result of these policies, the state's revenue increased significantly, cultivators improved, and the country prospered. The revenue system was implemented in northern India, Gujarat, and, with some modifications, the Deccan.

GS Mains Questions and Model Answers

Q1 : Discuss how Akbar’s land revenue reforms contributed to the stability of the Mughal Empire.

Answer: Akbar’s land revenue reforms, particularly the Zabt system, provided financial stability to the empire by standardizing revenue collection. The efficient and systematic method of collecting taxes based on land measurement and crop productivity minimized corruption and ensured a steady flow of income for the state. This revenue allowed Akbar to maintain a large standing army, administer vast territories, and consolidate his rule.

Q 2: Examine the impact of the Todar Mal Bandobast on the agrarian economy of the Mughal Empire.

Answer: Todar Mal's system helped stabilize the agrarian economy by ensuring that peasants paid a fair and fixed revenue based on land productivity. The accurate land measurement and classification reduced arbitrary taxation, which encouraged agricultural expansion. However, during times of poor harvests or droughts, the fixed revenue demand could burden peasants.

Q 3: Analyze the various land revenue systems prevalent during Akbar's reign and their regional variations.

Answer: In addition to the Zabt system, other revenue systems like the Ghallabakshi (crop-sharing) and Nasaq (estimated revenue) were practiced in regions with specific needs. These systems allowed flexibility in revenue collection, helping accommodate regional differences in agriculture, crop production, and local practices. The adaptability of Akbar’s revenue administration ensured that it was effective across diverse territories.

Previous Year Questions on Land Revenue System of Mughal Empire of Akbar

1. UPSC CSE Mains 2014 (GS Paper 1):

Question: Discuss the significance of Akbar's land revenue system in the consolidation of the Mughal Empire.

Answer: Akbar’s land revenue system, especially the Zabt, helped centralize the administration by standardizing revenue collection. It provided the empire with a steady income, enabling Akbar to maintain a large military and administer vast territories efficiently. By making revenue collection transparent and predictable, it strengthened the relationship between the state and the peasantry.

2. UPSC CSE Mains 2017 (GS Paper 1):

Question: Evaluate the role of Raja Todar Mal in the administration of land revenue during Akbar's reign.

Answer: Raja Todar Mal's contributions were pivotal in organizing Akbar’s revenue administration. He introduced land surveys, classification of land, and a fixed revenue system. His reforms not only enhanced agricultural productivity but also ensured fairness in taxation, helping consolidate Mughal control over rural areas.

3. UPSC CSE Prelims 2016:

Question: Which Mughal emperor implemented the Zabt system of land revenue?

A. Babur

B. Akbar

C. Shah Jahan

D. Aurangzeb

Answer: B

Explanation: The Zabt system was implemented by Akbar and further developed by his finance minister, Raja Todar Mal. It played a crucial role in ensuring the empire's revenue stability and administrative efficiency.