Mughal Land Revenue System

The land revenue system was the economic bedrock of the Mughal Empire. The empire derived the bulk of its income from agricultural taxation, making land revenue administration central to governance.

Todar Mal’s Bandobast (Settlement)

Raja Todar Mal, Akbar’s revenue minister, conducted a systematic land survey (bandobast) that became the standard for later generations. The cultivated area was measured by a standardized bigha (60 × 60 Ilahi gaz). Land was classified into four types:

• Polaj: Cultivated every year.
• Parauti: Left fallow for 1–2 years.
• Chachar: Left fallow for 3–4 years.
• Banjar: Uncultivated for 5 years or more.

Each category was taxed at different rates, with Polaj paying the highest.

The Zabti System (Dahsala)

The Zabti system fixed the state demand based on the average produce of the area over the preceding ten years. The demand was generally one-third of the average harvest. The rates were defined in cash per unit of area for each crop, called dastur-ul-amal (schedule of rates).

Methods of Assessment

Aside from Zabti, other methods were used depending on local conditions:

• Batai / Ghal-e-batai: Crop-sharing – physical division of harvest between farmer and state.
• Kankut: Rough estimate of the standing crop.
• Nasaq: Assessment based on previous years’ records without measurement.

Collection and Issues

Revenue was ideally collected in cash, forcing peasants to sell produce, which promoted monetization and market integration. However, during weak administrations, over-assessment and harsh collection caused peasant distress. The jagirdari system added a layer of complexity, as jagirdars often tried to maximize short-term revenue before transfer.

The Mughal revenue system was advanced for its time, but its rigidity and the intermediary exploitation contributed to agrarian revolts in the later period.