Critically examine the methods of revenue assessment under the Mughals.

1. Introduction

The Mughal Empire, one of the largest empires in Indian history, implemented various methods of revenue assessment to sustain its administrative machinery and meet the financial demands of the state. The revenue system under the Mughals underwent significant changes over time, reflecting the complex socio-economic and political dynamics of the empire.

2. Inheritance of Revenue Systems

When Babur established the Mughal Empire, he inherited existing revenue systems from the regions he conquered. The systems included the Zabt and the crop-sharing system. Over the subsequent reigns, particularly under Akbar, the Mughals refined and consolidated these systems into a more structured revenue administration.

3. Zabt System

The Zabt system was introduced by Akbar as a fixed revenue assessment based on a careful measurement and classification of agricultural land. This assessment aimed to determine the potential of each plot and fix a revenue rate. The Zabt system brought stability to revenue collection as it provided a fixed demand irrespective of the actual produce, reducing uncertainties for the peasants.

4. Measurement and Classification of Land

Under the Zabt system, the Mughals undertook a systematic measurement and classification of agricultural land. Land was surveyed, and its fertility and irrigation potential were considered for classification. This process enabled a more accurate assessment of revenue, aligning it with the agricultural productivity of the land.

5. Dahsala System

Akbar also introduced the Dahsala system, which involved a periodic revision of revenue rates based on the actual produce of the land. The revenue rates were revised every ten years, considering changes in crop patterns, weather conditions, and the overall economic situation. This periodic revision aimed to balance the interests of the state and the peasantry.

6. Bandobast System

The Bandobast system was another revenue assessment method introduced during Akbar's reign. It involved a detailed settlement of revenue rates, taking into account various factors such as soil fertility, irrigation facilities, and local customs. This system aimed to provide a more nuanced and localized approach to revenue assessment, recognizing the diversity of agricultural conditions across the empire.

7. Mansabdari System and Jagirdari System

While not directly related to revenue assessment, the Mansabdari system and the Jagirdari system were integral to the Mughal administration and had implications for revenue collection. The Mansabdari system involved the assignment of military ranks (mansabs) with accompanying revenue assignments to nobles. The Jagirdari system granted nobles control over revenue-producing territories, with the expectation of military service. Both systems contributed to the Mughal revenue structure by integrating military and administrative responsibilities.

8. Abolition of the Zabt System by Jahangir

During the reign of Jahangir, the Zabt system faced criticism for its inflexibility and the hardships it imposed on the peasantry during times of crop failure. As a result, Jahangir abolished the Zabt system and reintroduced the crop-sharing system, where revenue was collected as a percentage of the actual produce. This move reflected a recognition of the need for flexibility in revenue assessment.

9. Changes Under Shah Jahan and Aurangzeb

Shah Jahan and Aurangzeb made further modifications to the revenue administration. Shah Jahan increased the frequency of the Dahsala system's revision to every five years, providing more timely adjustments. Aurangzeb, however, faced challenges such as fiscal pressure due to military campaigns and the depletion of the state treasury. This led to a more rigorous revenue collection approach during his reign.

10. Conclusion

In conclusion, the methods of revenue assessment under the Mughals evolved over time, reflecting the changing needs and circumstances of the empire. The Zabt system, Dahsala system, Bandobast system, Mansabdari system, and Jagirdari system were crucial components of the Mughal revenue administration. The periodic revisions, flexibility, and localized approaches demonstrated a pragmatic approach to revenue collection, acknowledging the diverse agricultural conditions across the empire. Despite these efforts, challenges persisted, and subsequent rulers continued to adapt and modify revenue systems to address economic, political, and administrative considerations.