Theory and Practice of Muslim State in India c8.s3.10

c8.s3.10

According to Muslim law land tax collected from Muslims was called Ushr and that collected from non-Muslim was Kharaj.¹⁰⁵ The rate of Ushr was 10 per cent- of the produce and for Kharaj it was 20 per cent. However, we find very few recorded instances of Muslim cultivators. Kharaj could be raised up to 50 per cent.¹⁰⁶ Under Qutbuddin Aibak land tax was 20 per cent.¹⁰⁷ We have no figures for the reigns of Iltutmish and Balban, but taking into account the rates prevailing in the times of their predecessor Aibak (20 per cent) and successor Alauddin Khalji (50 per cent) it may safely be presumed that it was around 33 per cent in their reigns.