U.P.P.C.S. Prelims 2019

Sultanate Fiscal Administration

Authentic Past Paper Standard Evaluation

Which one of the following is NOT the characteristics of 'Iqta System'?

Solution & Analysis

Answer: C

Concept The Iqta system was a unique land revenue assignment mechanism in the Delhi Sultanate. It served as a way to pay state officials and maintain a standing army without utilizing the central treasury's direct cash reserves.

Explanation According to the *Siyasatnama
by Nizam-ul-Mulk Tusi, an Iqta was a revenue assignment held at the pleasure of the Sultan. The Muqti (holder) collected revenue, used it for administrative/military expenses, and remitted the surplus to the center.

Logical Breakup
Logic 1: Statements A and B are correct as the system functioned primarily for tax collection, and the *Siyasatnama* provides the classic definition of these grants.
Logic 2: Statement D is correct; the primary duty of the Muqti was to lead military campaigns and maintain troops using local revenue.
Logic 3: Statement C is incorrect because the revenue first went to the Muqti to cover salaries and army costs; only the balance (Fawazil) reached the central treasury.

Active Recall

Question

What happened to the surplus revenue collected by a Muqti?

Answer

The surplus, known as 'fawazil', was required to be sent to the central exchequer (Diwan-i-Wizarat) after personal and military expenses were met.

Core Insight

The Iqta system was designed to balance decentralization of tax collection with centralized military control, preventing regional governors from becoming financially independent.