The correct option is (c) 2 and 3 only.
Explanation
The Zabt system (or Bandobast system) was a land revenue assessment method that evolved during the reign of Akbar, largely attributed to his finance minister, Raja Todar Mal. It marked a shift from rough estimation to a system based on the precise measurement of land and the classification of soil productivity.
Statement-wise Analysis
- Statement 1 is Incorrect. The Zabt system was fundamentally based on the measurement of land and the assessment of actual produce. It was not a rough estimate. Systems based on rough estimates or inspection without measurement were known as Kankut or Nasaq. Under Zabt, land was measured using bamboo jars joined by iron rings (Tanab), and revenue was fixed based on the average yield of the past ten years (Dahsala).
- Statement 2 is Correct. To account for regional variations in productivity and prices, each province (Suba) was divided into revenue circles. For each circle, a specific schedule of revenue rates, known as Dastur-ul-amal, was prepared for individual crops. This ensured that a peasant in a fertile region with high prices did not pay the same rate as one in a less productive area.
- Statement 3 is Correct. The Zabt system required rigorous administrative oversight, including land measurement and the maintenance of detailed accounts. Consequently, it was only prevalent in areas where the Mughal administration could effectively survey the land. It was implemented in provinces like Delhi, Agra, Awadh, Allahabad, and Lahore. It was not possible to implement it in provinces like Gujarat and Bengal during the early stages due to administrative difficulties and local resistance.
Key Takeaway: The Zabt system relied on land measurement and specific cash rates for crops (Dasturs), distinguishing it from summary assessment methods like Kankut or Batai.