U.P.P.C.S. Mains 2010

Tughluq Fiscal Policy

Authentic Past Paper Standard Evaluation

Who was the first Sultan of Delhi to have levied 'Haqq-i-Sharb' or irrigation tax?

Solution & Analysis

Answer: D

Concept Firuz Shah Tughluq's extensive canal system required a dedicated revenue stream for maintenance. He introduced a specific tax for farmers who utilized state-provided water.

Explanation Historical chronicles state that Firuz Shah Tughluq, after consulting the Ulema, levied 'Haqq-i-Sharb', which was fixed at one-tenth of the agricultural produce.

Logical Breakup
Logic 1: This was the first systematic irrigation tax in the Sultanate, reflecting the state's investment in agricultural infrastructure.
Logic 2: The revenue was used to maintain the canals and ensure that the irrigation system remained functional for the long term.

Active Recall

Question

Why did Firuz Shah consult the Ulema before levying this tax?

Answer

To ensure that the new tax was religiously permissible and not considered an illegal exaction outside of Islamic law.

Core Insight

Haqq-i-Sharb represents one of the earliest examples of a 'user-fee' for state-provided utility services in India.