Alauddin Khalji's Tax System Analysis

Alauddin Khalji, a prominent ruler of the Delhi Sultanate, implemented significant reforms affecting the state's revenue system. Understanding his taxation policies is key to answering questions about his reign.

Key Taxes During Alauddin Khalji's Reign

Alauddin Khalji imposed several taxes to strengthen the state treasury and control the economy. The primary taxes included:

• Kharaj: A significant land tax, often amounting to half the produce of the land. This directly relates to taxes on cultivation.
• Ghari: A house tax imposed on residents living in the city.
• Charai: A grazing tax levied on cattle.

Identifying the Non-Imposed Tax

Let's examine the options provided in relation to Khalji's known tax policies:

• Tax on cattle: This corresponds to the 'Charai' tax, which was imposed.
• Tax on cultivation: This relates to the 'Kharaj' land tax, a major source of revenue, which was imposed.
• Tax on housing: This corresponds to the 'Ghari' tax, which was imposed.
• Tax on small scale industries: Historical records do not indicate Alauddin Khalji imposing a specific tax targeting small-scale industries as a distinct category. While artisans and merchants paid various dues and taxes, a direct 'tax on small scale industries' was not a characteristic feature of his revenue system like the land, house, or grazing taxes.

Therefore, the tax NOT imposed by Alauddin Khalji among the given options was the tax on small-scale industries.