Sultanate Fiscal Administration

Iqta System Characteristics | Delhi Sultanate Revenue

The revenue from an Iqta was not directly deposited into the Sultan's account; rather, it was used by the Muqti to maintain troops and administration, with only the surplus (fawazil) sent to the center.

Primary Reference: NCERT Class VII - Our Pasts II

Archived: 2019

Updated: 6 Apr 2026

Exam Year

2019

Evidence Source

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

[U.P.P.C.S. Prelims 2019]

Detailed Solution & Historical Context

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.

Authentic Source Evidence

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.

Analytical Breakdown

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.

Conceptual Deep Dive & Logic

"What happened to the surplus revenue collected by a Muqti?"

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

Examiner's Mindset & Pro-Tip

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

Topic Clusters (click to see related topic questions)

Fawazil 2 Muqti 4

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