The correct option is (a).
Explanation
The Iqta system was a central administrative and revenue assignment mechanism employed during the Delhi Sultanate. It involved the assignment of land revenue rights to officials and military commanders in lieu of cash salaries, integrating military service with revenue collection.
Statement-wise Analysis
- Statement 1 is Correct: The territories or land units assigned under this system were called iqtas. The holders of these assignments were designated as muqtis, walis, or iqtadars. These officials were responsible for maintaining law and order in their assigned tracts and collecting land revenue.
- Statement 2 is Incorrect: The primary purpose of the iqta system was to avoid direct cash payments from the central treasury. Instead of receiving a salary, the muqti was authorized to collect revenue from the assigned land. From this revenue, they met their own expenses and paid the soldiers under their command. Only the surplus revenue (known as fawazil) was remitted to the royal treasury.
Key Takeaway: The Iqta system was a revenue assignment structure where officials (muqtis) collected taxes directly from the land to fund their military contingents, rather than receiving cash salaries from the state.