Option b is the correct answer. Firoz Shah Tughlaq was the first Sultan to impose Haque-iSharb or Hasil-i-Sharb. They were water or irrigation tax. He got constructed a number of canals and also set up a separate department of public works. Important Tips Firoz Shah Tughlaq made the Jizyah as a separate Earlier it was collected along with land revenues. The was to the support Muslim, slee, and consolidate his power. Later it was abolished by Akbar in 1564.