40th B.P.S.C. Prelims 1995

Islamic Taxation in India

Authentic Past Paper Standard Evaluation

Which of the following indicates taxes levied on the land product? i. Kharaj ii. Khums iii. Ushr iv. Muktai Select your answer from the following codes.

Solution & Analysis

Answer: D

Concept The Sultanate fiscal system classified taxes based on their source. Land revenue was the most critical revenue stream, with different terms applied depending on the ownership or administrative level.

Explanation Kharaj was the standard land tax (often 50% for non-Muslims), and Ushr was a smaller land tax (1/10th) levied on lands held by Muslims. Muktai (or Muqtai) was land tax collected by provincial governors. Khums, however, was a tax on war booty (20% to the state), not land.

Logical Breakup
Logic 1: i, iii, and iv are correct as they all refer to agricultural revenue.
Logic 2: Option ii (Khums) is incorrect because it relates to 'ghanima' (loot from war), where the Sultan took 1/5th and the soldiers kept 4/5ths.

Active Recall

Question

What was the difference between Kharaj and Ushr?

Answer

Kharaj was a high agricultural tax (1/3rd to 1/2) paid by non-Muslims, while Ushr was a lighter tithe (1/10th) paid by Muslim landowners.

Core Insight

The land tax system was the primary mechanism through which the Sultanate integrated into the existing rural Indian social hierarchy.