Option b is the correct answer. Alauddin was the first Sultan to introduce the 'Ghari' or house tax. This tax was imposed on residential properties and aimed to generate revenue from urban areas. It was part of his broader strategy to create a stable financial base to support his military campaigns and administrative reforms. Important Tips Alauddin Khalji's Taxation: During Alauddin Khalji's rule, he implemented various innovative taxation measures to strengthen his kingdom's finances and support his military endeavors and administrative reforms. These taxes included: Land Revenue (Kharaj): Alauddin introduced a systematic land revenue system based on land fertility assessment, ensuring fair taxation on agricultural land. Trade and Customs Duties: He imposed customs duties on goods entering and leaving his empire, generating revenue from internal and external trade, particularly luxury items. Market Taxes: Alauddin regulated prices of essential goods and imposed taxes on their sale to stabilize markets and ensure supply. House Tax (Ghari): As a pioneer, he initiated the house tax to generate revenue from urban areas and build a stable financial base. Grain Tax: A tax on grain aimed to control food supply and prevent hoarding. Chari Tax: Chari, also known as the "pasture tax," was levied on pastoral communities and those engaged in animal husbandry, such as cattle herders, shepherds, and graziers. Jizya: This per capita tax on non-Muslims continued under his rule.