The correct option is (b).
Explanation
The fiscal administration of the Delhi Sultanate was largely based on the Hanafi school of Islamic law, which prescribed specific taxes. However, individual Sultans, particularly Alauddin Khalji, introduced administrative reforms and additional levies to increase state revenue and maintain a large standing army.
Statement-wise Analysis:
- Statement 1 is Incorrect: Kharaj was not a tax on cattle; it was the land revenue tax collected from non-Muslim cultivators. It typically ranged from one-third to half of the produce (as raised by Alauddin Khalji). The tax on cattle or pasture lands was known as Charai.
- Statement 2 is Correct: During the reign of Alauddin Khalji, two new specific taxes were introduced to maximize revenue. One was Ghari (tax on houses/dwellings), and the other was Charai (tax on milch cattle/pasture).
- Statement 3 is Correct: Zakat was a religious tax collected exclusively from wealthy Muslims. It was generally levied at 2.5% of the property/wealth and was intended for the welfare of the Muslim community or religious purposes.
- Statement 4 is Correct: Jizyah was a poll tax levied on non-Muslims (Zimmis) in return for the protection of their lives and property and exemption from military service. In the early Sultanate, it was often collected along with Kharaj, but Firoz Shah Tughlaq later made it a separate tax.
Key Takeaway:
The four major taxes sanctioned by Islamic law during the Sultanate were Kharaj (land tax), Khams (war booty), Jizyah (poll tax on non-Muslims), and Zakat (religious tax on Muslims). Alauddin Khalji added Ghari (house tax) and Charai (pasture tax).