The Delhi Sultanate ruler Alauddin Khalji (r.1296-1316) introduced several significant fiscal reforms across northern India. He redefined vast land grants to the Crown territory by confiscating private property. He also imposed an additional 50 per cent of kharaj tax upon agriculture products. During his first rule, Alauddin was the victim of conspiracies and rebellions from Hindu chiefs from the rural regions. Apart from ensuring that sufficient revenue was available for the royal Treasury and ensuring that the Treasury was in good order, the goal of the modifications was to subjugate powerful nobles and chiefs that might challenge the authority of Alauddin.Â
Check out the UPSC Notes
Agriculture System during Alauddin Khilji Â
The government instructed the tax collection officers to extract cash under any pretext. In the case of Hindu Chiefs and revenue collectors, particularly economically-motivated tension (banned Kismati-i-Khote) was put in place to reduce them to absolute poverty. He ordered a thorough inquiry of, audit and supervision of their accounts. Iqtadars were placed under surveillance for a long time. He also imposed the Kharaj tax, Jiziya, and Karai-Gharia-Charai on peasants. This is a savage step against the already suffering peasants.
The peasants were asked to sell their excess themselves. Merchants were compelled to set up along the bank of the river Yamuna and then purchase from peasants for a fixed price and then sell them at the mandi of state for an agreed price. The ruler also introduced the land measurements (Zabita) to be the base of the assessment in the assessment of land. Biswa was the most common measure. Alauddin was a commander of an enormous army. How could he afford to pay for such an army? One option was to increase the amount, but that was not feasible. So he opted for market reforms.
To keep his soldiers content and to make sure that they were happy, he fixed the price of all products sold on the market. He established the new ministry- Diwan-i-Riyasat, to oversee reforms in the field. Malik Kafur made its head. He established three regulations: the grains market (Sahna-i-mandi), cloth and grocery marketplace (Sarai ADL), horses and cattle, and the slave market. His policies were highly successful, as there was no rebellion against them.
Also see: UPSC Question Paper
Land Grants and Kharaj Tax
The old Hindu terms for taxes, including. Bhaga, Bhoga and Kara were still in use in the past; however, their meaning and the demand had changed. Bhaga is now the term used to describe revenue from the land; Bhoga meant cess, and Kharaj tax was a reference to other taxes. These three were the foundations of land grants to nobles in Khilji. When the state demand is related, Alauddin made the harshest possible increase in tax demand until that point. He set the state demand at 50% of the yield for Biswa production. The agricultural tax rate at 50 per cent was the highest amount under Khilji compared to other Sultans and Kings in India. He also imposed taxes on the house (Ghari) and pasture taxes (Charai, also known as Chari) upon the majority of the agricultural population.
Visit to know more about How to Prepare for UPSC without Coaching
Administration after Alauddin
When Alauddin passed away, the system was wiped out. Then, Mohammad Tughlaq somehow tried to revive the Khilji’s system. He tried to set up a pilot project in a small area in Doab. However, the pilot project fell apart like most of his previous ventures.
Alauddin Khilji modified his tax policies to increase the size of his Treasury to pay the salaries of his army and fund his expansionist wars. The tax on agriculture was increased from 20 per cent to 50%, payable in grains and agriculture products (or cash), Eliminating commissions and payments on taxes collected by the local chief.
Alauddin Khilji implemented four taxes against non-Muslims within the Sultanate: Jizya (poll tax) and the kharaj tax (land tax), and the Kari (house tax) and Chari (pasture tax). Revenue allocations to Muslim jagirdars also were cancelled, and the central administration took the money. Alauddin Khilji’s taxation techniques and higher taxes decreased agricultural output, while the sultanate was hit by massive inflation.