Sultanate Fiscal Policy

What was the Sharb tax? | Firuz Tughluq Irrigation

The 'Sharb' tax was an irrigation levy introduced by Firuz Shah Tughluq for farmers who utilized the state's canal system.

Primary Reference: NCERT Class VII - Our Pasts II

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'Sharb' was a tax levied on:

[U.P.P.C.S. Pre 1996]

Detailed Solution & Historical Context

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.

Authentic Source Evidence


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.

Analytical Breakdown


  • 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.
  • Conceptual Deep Dive & Logic

    "What other religious tax changes did Firuz Shah make?"

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

    Examiner's Mindset & Pro-Tip

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

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