U.P.P.C.S. Pre 1996

Sultanate Fiscal Policy

Authentic Past Paper Standard Evaluation

'Sharb' was a tax levied on:

Solution & Analysis

Answer: B

Concept With the expansion of canal networks, the state introduced a specific tax to recover the costs of water distribution and maintenance from the beneficiaries.

Explanation Haqq-i-Sharb or Hasil-i-Sharb was the irrigation tax introduced by Firuz Shah Tughluq. It was levied on farmers who used the state-constructed canals for their crops.

Logical Breakup
Logic 1: Option B is correct. It was generally set at 1/10th of the produce.
Logic 2: This tax was distinct from land revenue and was specifically aimed at maintaining the extensive irrigation projects initiated by Firuz Shah.

Active Recall

Question

What other religious tax changes did Firuz Shah make?

Answer

He separated Jizya from land revenue, making it a distinct tax collected from non-Muslim subjects.

Core Insight

The Sharb tax represents the first systematic 'water cess' in medieval India, linking infrastructure investment with revenue collection.