History of the Khaljis, A.D. 1290–1320 c15.s1.38

c15.s1.38

²⁵ Dr. Qureshi (*Administration*, p. 93) states that "*zakāt* was levied by the sultans of Delhi, though the chronicles do not expressly mention this fact. The reason for this silence seems to be that they were writing for Muslim readers, to whom the levy of *zakāt* by an Islamic administration would be too obvious a fact to be mentioned". The argument is not convincing. *Zakāt* tax was perhaps the most difficult to assess and still more difficult to realise. It was levied on "apparent property". Now, we know that in medieval times people used to hide their possessions lest the sultan should come to know of their wealth. It was so especially in 'Alā-uddīn's times. Thus no *zakāt* could be realised on property carefully enclosed in the four-walls of a house or buried underground. Moreover it is human nature to avoid payment of a tax until it is almost forcibly realised by the state, and