The correct option is (c).
Explanation
The taxation system under the Delhi Sultanate was primarily based on the Hanafi school of Islamic law, adapted to Indian conditions. The state derived its income from various sources, including agricultural produce, religious taxes, and spoils of war. Significant agrarian and taxation reforms were introduced during the reign of Alauddin Khalji to centralize power and increase revenue.
Statement 1 is Correct:
Kharaj was the land revenue tax levied on cultivation. While the rate of Kharaj varied under different Sultans (often one-third), Alauddin Khalji raised it to 50 per cent (one-half) of the peasant's produce. This was the highest rate levied during the Sultanate period and was intended to eliminate the surplus wealth of intermediaries and peasants to prevent rebellions.
Statement 2 is Incorrect:
Zakat was a religious tax levied exclusively on wealthy Muslims (typically 2.5% of their wealth) for the welfare of the Muslim community. The tax levied on non-Muslim subjects (Zimmis) in return for protection was known as Jizya.
Statement 3 is Correct:
In addition to the land tax, Alauddin Khalji introduced two new specific taxes to widen the tax base:
- Ghari: A tax on houses or dwellings.
- Charai: A tax on milch cattle (grazing tax).
Key Takeaway:
Zakat is a tax on Muslims, while Jizya is on non-Muslims. Kharaj is the land tax, which was raised to 50% along with the introduction of Ghari (house tax) and Charai (pasture tax) specifically under Alauddin Khalji.