Correct Option
The correct option is (c).
Explanation
The Iqta system was a central administrative institution of the Delhi Sultanate. It involved the assignment of revenue from a specific territory (iqta) to nobles and military commanders (muqtis or walis) in lieu of cash salaries. This system facilitated the maintenance of a large standing army and the administration of vast territories.
Statement-wise Analysis
- Statement 1 is Correct: The iqta was a territorial assignment granted to military commanders. The revenue collected from the assigned land was used by the muqti to meet his personal expenses and, more importantly, to maintain the required quota of troops and horses for the Sultan's service.
- Statement 2 is Incorrect: The office of the muqti was not hereditary. To prevent the consolidation of local power and potential rebellion, Sultans (especially Alauddin Khalji and Muhammad Tughluq) frequently transferred muqtis from one region to another. The assignment was temporary and depended on the Sultan's will.
- Statement 3 is Incorrect: The muqtis had significant military and administrative duties alongside revenue collection. They were responsible for maintaining law and order in their iqtas, suppressing rebellions, and providing military contingents to the Sultan when required. Revenue collection was the means to support these functions, not the sole responsibility.
- Statement 4 is Correct: The central administration maintained strict checks on the muqtis. Accountants were appointed by the state to audit the revenue records. This ensured that the muqtis collected only the authorized taxes and maintained the stipulated number of soldiers without misappropriating funds.
Key Takeaway: The Iqta system was a non-hereditary, transferable revenue assignment that integrated military service with revenue administration, subject to central audit to prevent the emergence of independent feudal lords.