Theory and Practice of Muslim State in India c8.s3.12

c8.s3.12

Muslim jurists knew that if the collectors were not satisfactorily paid they would resort to corrupt practices. Therefore Islamic scriptures made a provision for a fair payment to them. As per the Hadis an Amil (collector) could obtain from the *bait-ul-mal* (treasury) expenses of one wife, one servant if he did not have one of his own and a house (if he did not already possess one). Besides this if he took anything more "it is theft, embezzlement."¹¹² But the Amils in Hindustan collected much more than was actually due. The land revenue system was exceedingly complex. There was no uniformity either in the period for which the tax was assessed or in the basis of assessment. The basis of assessment in some cases was the "total assets" of an estate; in others, it was the economic rent, the net produce etc. The local official was allowed considerable discretion. The rent was always enhanced. It was common for jagir owners to exact miscellaneous payments and services from the peasants.