The Permanent Settlement of 1793, established by Lord Cornwallis in Bengal, was a land revenue system. It designated zamindars as landlords responsible for collecting and transferring a fixed land revenue to the British administration.
- (A) The Sunset Law was integral to this system, stipulating that estates of zamindars failing to remit taxes by sunset would be subject to auction.
- (B) Burdwan’s Auction exemplifies the practical application of the Sunset Law, detailing the auction of a zamindar’s estate for tax delinquency.
- (C) The Fifth Report, presented to the British Parliament, documented the consequences of land revenue policies, including the Permanent Settlement.
- (D) Conversely, the Deccan Riots Commission was formed in the 1870s to investigate peasant revolts in the Deccan, stemming from moneylender exploitation, and bore no relation to the Permanent Settlement.
Therefore, Option (D) is the outlier.