The correct option is (a).
Explanation
The
Dahsala System (or Zabti System), a land revenue administration system introduced by
Raja Todar Mal, the finance minister of Emperor Akbar, in 1580 A.D. This system replaced the earlier methods of revenue assessment to ensure accuracy and fairness.
Statement-wise Analysis
- Statement 1 is Correct: Todar Mal carried out a careful survey of crop yields and prices for a period of 10 years (1570–1580). The system was named Dahsala (derived from Dah meaning ten and Sal meaning year) because it was based on the average produce and prices of the preceding ten years.
- Statement 2 is Incorrect: The survey did not ignore crop yields. It collected comprehensive data on both the area cultivated (crop yields) and the prices of commodities. The revenue assessment was based on the average produce of different crops as well as the average prices prevailing over the 10-year period.
- Statement 3 is Incorrect: Under the Dahsala system, the tax was fixed in cash, not in kind. On the basis of the data collected, the state’s share (one-third of the average produce) was converted into money based on the schedule of average prices. Each province was divided into revenue circles with their own schedule of revenue rates (dastur) for individual crops.
Key Takeaway
Raja Todar Mal's Dahsala System (1580) calculated land revenue based on the average produce and average prices of the last
ten years, and the final tax demand was fixed in
cash.