History of the Qaraunah Turks in India c7.63.1

c7.63.1

Barani, who gives the first place to this scheme of taxation among the causes of the decline of Muhammad's empire, writes that it brought about the ruin of the country and the decay of the people and his view is adopted by Nizam-al-Din and Firishta. The author of the *Tarikh-i-Mubarak Shahi*, who is an earlier authority than Nizam-al-Din and Firishta, describes the measure as a process of assessment, and Hajji-ad-Dabir following some text of Barani ascribes it to the emptiness of the treasury.³⁶ Modern writers have attributed the enhancement to the drain on the treasury which was caused by the reckless prodigality of the Sultan, though Mr. Gardner Brown is inclined to consider it as a necessary and proper measure, for the Doab was the most prosperous part of the empire and could well bear—as 'Ala-al-Din had shown—a higher rate than was usually imposed.³⁷ It is true, the Sultan had spent huge sums of money in celebrating his coronation, and had awarded rich gifts to the nobility and the common people. But subsequent events make it clear that he was by no means confronted with bankruptcy. The chief motive seems to have been to obtain revenue in order to be able to increase his military resources and to organise the administration on an efficient basis. It was an administrative measure for which there was a precedent.