The Mughal empire categorized agricultural land by its productivity and intended use to ascertain tax obligations. This method was integral to their well-structured and effective revenue system. Land was primarily classified according to its quality, the crops cultivated, and its inherent fertility.
1. Classification by Fertility:
The Mughals established categories for agricultural land based on fertility. The principal classifications were:
2. Classification by Crop Type:
Beyond fertility, Mughal rulers also considered the types of crops grown, as different crops generated varying revenue. Lands producing cash crops like cotton or indigo were subject to different tax rates compared to those yielding food grains such as wheat or rice.
3. Revenue Assessment Methodology:
Revenue was typically assessed as a fixed percentage of the agricultural produce. The Zabt system was employed, where tax amounts were determined by land classification and projected yield. For instance, fertile Polaj land, expected to produce higher yields, incurred a greater tax burden.
4. Practical Application of Land Classifications:
- For example, the fertile land adjacent to Delhi, irrigated by the Yamuna River, was classified as Polaj. It was heavily taxed due to its substantial output of grains and other crops. - Conversely, lands in Rajasthan's arid zones, designated as Banjar, were lightly taxed due to their unsuitability for consistent agriculture.