(a) Discuss the structural features of Todar Mal's revenue system and evaluate its effectiveness in standardized land revenue assessment in India.

Structural Features of Todar Mal's Revenue System (Ain-i-Dahsala/Zabt System)

Raja Todar Mal's revenue system, primarily known as the Ain-i-Dahsala (Regulations of the 10th Year) or Zabt system, introduced in 1580 CE, was a sophisticated and detailed approach to land revenue assessment and collection. It aimed at replacing arbitrary levies with a more standardized, equitable, and predictable system.

• Standardized Land Measurement:
  • Jarib: Land was meticulously measured using standardized bamboo rods joined by iron rings, known as 'jaribs'. This innovation ensured that the length of the measuring rope remained consistent irrespective of seasonal changes.
  • Bigha and Ilahi Gaz: The basic unit of land measurement was the 'bigha' (60x60 gaz), and a new yard, 'Ilahi Gaz' (41 digits or 33 inches in length), was introduced for uniformity.
• Land Classification: Agricultural land was classified based on its productivity and frequency of cultivation to ensure fair taxation.
  • Polaj: Land cultivated annually, always remained under cultivation.
  • Parauti: Land left fallow for 1-2 years to recover fertility.
  • Chachar: Land left fallow for 3-4 years.
  • Banjar: Land uncultivated for five or more years, often given graded revenue rates to encourage cultivation.
• Decennial Average Assessment (Ain-i-Dahsala):
  • Yield Data: Todar Mal compiled detailed data on crop yields and prices for the preceding ten years (1570-1579).
  • Average Produce and Price: The average produce of different crops and their average market prices over this decade were calculated for each locality.
  • Fixed State Share: One-third of this average produce was fixed as the state's share (Mal), payable predominantly in cash. This fixed rate was known as 'Dastur' or 'Dastur-ul-amal'. This eliminated the need for annual assessments and reduced fluctuations.
• Cash Commutation: The state’s share was converted into cash using the ten-year average market prices. While cash payment was preferred, payment in kind was also allowed in certain circumstances. This promoted a more monetized economy.
• Revenue Circles (Dasturs): Each province was divided into revenue circles, with distinct rates (Dasturs) fixed for each crop, accounting for local variations in soil fertility and market prices.
• Patta and Qabuliyat: Cultivators received a 'patta' (title deed specifying their landholding and obligations) and signed a 'qabuliyat' (deed of agreement) acknowledging their tax liabilities.
• Record-Keeping: An elaborate system of record-keeping for revenue collections and expenditures was established, ensuring transparency and accountability.

Evaluation of Effectiveness in Standardized Land Revenue Assessment

Todar Mal's revenue system represented a significant advancement in medieval Indian administration, leading to considerable effectiveness in standardizing land revenue assessment, though it also faced certain limitations.

Effectiveness:

• Fairness and Predictability: The system introduced a fair and predictable taxation regime. By averaging yields and prices over a decade, it mitigated the impact of annual crop failures or bumper harvests, offering stability to both the state and the peasants. Peasants knew their obligations in advance, reducing arbitrary exactions.
• Scientific Basis: It was based on a scientific and rational approach involving meticulous land surveys, classification, and data-driven assessments, significantly improving upon earlier ad-hoc methods.
• Increased State Revenue and Efficiency: The standardized assessment and efficient collection mechanism led to a steady and increased flow of revenue for the Mughal state, bolstering its fiscal foundations. It also reduced corruption among local officials. The state's annual revenues significantly increased during Akbar's reign, rising from approximately 2.60 crores under Babur to 17.50 crores in Akbar's time.
• Promoted Agriculture: By providing a stable revenue demand and clear land tenure, it incentivized peasants to cultivate more land, including fallow lands, thereby increasing agricultural productivity.
• Monetization of Economy: The preference for cash payments integrated the rural economy more closely with markets, accelerating monetization and commercialization of agriculture.
• Reduced Exploitation: By clearly defining land rights and revenue obligations through patta and qabuliyat, the system reduced the scope for exploitation by zamindars and local intermediaries.

Limitations:

• Implementation Challenges: The success of the system depended heavily on precise and honest surveys, which were difficult to achieve uniformly across a vast and diverse empire. Corruption and local resistance to detailed surveys sometimes hampered its effective implementation.
• Geographical Reach: It was most effective and widely implemented in the core imperial provinces, particularly the fertile Gangetic plains (Lahore to Allahabad) and parts of Malwa and Gujarat. Its application was weaker or adapted in peripheral regions where precise measurement was difficult (e.g., Bengal and Gujarat initially, later extended by Murshid Quli Khan in Deccan).
• Impact of Sudden Calamities: While the ten-year average offered stability, it sometimes failed to account for sudden, severe natural calamities (floods, droughts) in a particular year, which could still burden peasants if the average did not reflect the immediate distress.
• Burden on Peasants: Despite its fairness, the state's share of one-third of the produce could still be a heavy burden, especially on subsistence farmers.

Despite these limitations, the Ain-i-Dahsala system significantly streamlined Mughal revenue administration and became a benchmark for future revenue systems in India, influencing even the British administration.